Tax exemption under section 10(23C)(iv) notification officially issued for an institution covering specified assessment years. The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10, notifies Swaminarayan Aksharpith, Shahibaug, Ahmedabad, by S.O.2920 dated 2-6-1988, declaring the institution recognized for the purposes of that sub clause for the assessment years 1987-88 and 1988-89.