Tax exemption notification under section 10(23C)(iv) recognises a research institute for specified assessment years under income tax law. Notification under section 10(23C)(iv) of the Income-tax Act designates The Research and Information System For the Non-Aligned and Other Development Countries, New Delhi, as eligible under that sub-clause, recognising the institution for the purpose of the provision for assessment years 1984-85 to 1988-89.