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<h1>Assam Rifles Group Insurance Scheme Gains Tax Exemption for 1989-90 Under Section 10(23C) of Income-tax Act</h1> The Central Government has issued a notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, designating the 'Assam Rifles Group Insurance Scheme' as a notified entity. This notification applies for the assessment year 1989-90, thereby granting it specific tax exemptions as per the provisions of the Income-tax Act. The notification is identified as S.O.3104, dated June 7, 1989, and is referenced under No. 8415/F. No. 197/160/89-IT(A-I).