Notification under section 10(23C)(iv): Trust recognised for tax-exemption purposes for the relevant assessment years. The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies 'The Nehru Trust for Cambridge University' for the purposes of that sub clause for the assessment years 1988 89 and 1989 90, thereby recording the Trust's recognition under the statutory exemption framework.