Notification under section 47(ix) recognizing Indira Gandhi National Centre for Arts for specified assessment years for tax treatment. Notification recognizes Indira Gandhi National Centre for Arts as notified under section 47(ix) of the Income-tax Act, 1961, for the assessment years 1987-88 to 1990-91, designating the institution for the purposes of that clause and fixing the temporal scope of its tax status for the stated period.