Section 10(23C)(iv) notification recognises a trust for tax-exempt status for the specified assessment year. Central Government notification S.O.2915 recognises Sanjivani Trust, Bombay, under section 10(23C)(iv) of the Income-tax Act, 1961, for the specified assessment year, thereby designating the trust as eligible under the cited sub-clause and recording the administrative exercise of power to effect that tax treatment.