Section 10(23C)(iv) recognition: Phirojshah Godrej Foundation notified as qualifying institution for the assessment year. The Central Government notifies Phirojshah Godrej Foundation, Bombay under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 by Notification No. S.O.1223 dated 30-11-1989, recognising the Foundation for the purposes of that sub-clause for the assessment year 1989-90.