Tax exemption notification under section 10(23C)(iv) grants charitable institution recognition under the Income tax Act for specified years. Notification under sub clause (iv) of clause (23C) of section 10 of the Income tax Act recognises Sangit Mahabharati for the purposes of that provision for assessment years 1987 88 and 1988 89 by S.O.188 dated 1 9 1988, thereby placing the institution within the statutory exemption framework for those years.