Notification under income tax exemption provision: government designates an entity for tax recognition for the assessment year. The Central Government, exercising its power under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Bureau of Indian Standards, New Delhi, by S.O.2938 dated 27 7 1988, designating it for the purposes of that provision for the assessment year 1988 89.