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<h1>'Sarat Samity, Calcutta' Gains Tax Exemption for 1985-89 under Section 10(23C) of Income-tax Act</h1> The Central Government has issued Notification No. S.O.191, dated September 5, 1988, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961. This notification declares 'Sarat Samity, Calcutta' as an entity eligible for tax exemption under the specified sub-clause for the assessment years 1985-86 to 1988-89.