Tax exemption under section 10(23C)(iv) confirms notification recognising a charitable institution's entitlement for the specified assessment year. The Central Government, exercising powers under the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, issued Notification S.O.1751 dated 18-4-1988 notifying Helpage India for the purposes of that sub-clause for the assessment year 1988-89.