Tax-exemption notification recognizes a veterans' fund as eligible under income-tax provision for the assessment year. Notification under the Income-tax Act confers tax-exempt recognition on Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and Special Fund for Ex-servicemen Fund, Madras, by operation of sub-clause (iv) of clause (23C) of section 10 for the specified assessment year, the Central Government exercising its statutory power to notify the entity as eligible under the tax-exemption framework.