Tax exemption under section 10(23C)(iv): Institute of Rural Management, Anand notified for specified assessment years. Central Government notifies the Institute of Rural Management, Anand, Gujarat as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1986-87 to 1988-89, invoking the executive power conferred by that sub-clause to designate the named institution for the specified years.