Tax exemption notification recognizes an educational institution as qualifying under the income-tax provision for specified assessment years. The Central Government, under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Khelaghar Shishu Nivas and Shiksha Kendra, Calcutta as qualifying under that provision for the assessment years specified in the notification, identifying the institution by name and citing the official notification number and date.