Tax exemption recognition: notification designates a charitable institution for specified assessment years under the Income-tax provision. The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Bharat Bhavan Nyas, Bhopal as recognised for tax-exempt status under that provision for the assessment years 1986-87 to 1988-89, thereby fixing the temporal scope of the exemption.