Tax exemption under section 10(23C)(iv) notifies Institute for Indian Labour as eligible for specified assessment years. Central Government notification S.O. 3106 dated 6-10-1989, issued under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, designates the Institute for Indian Labour, Calcutta as covered by that exemption provision and notifies the Institute as eligible for the specified assessment years.