Tax exemption recognition: Prime Minister's Drought Relief Fund notified as exempt under income-tax provision for assessment year 1976-77. The Central Government issues S.O.3115 dated 17-7-1976 notifying the Prime Minister's Drought Relief Fund as qualifying for the income-tax exemption under the provision corresponding to clause (iv) of sub-section (23C) of section 10, effective from assessment year 1976-77.