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<h1>Central Government Notifies Punjab Relief Funds under Section 10(23C)(iv) of Income-tax Act for Assessment Year 1962-63.</h1> The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has officially notified the Chief Minister's Punjab Relief Fund and District Relief Fund. This notification, identified as S.O.2351 and dated May 18, 1976, applies to these funds for the purpose of the specified section starting from the assessment year 1962-63.