Exemption notification under section 10(23C)(iv) recognises Bharat Sevasram Sangha's charitable status for assessment year 1974-75. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Bharat Sevasram Sangha by Notification No. S.O.3116 dated 26-7-1976, recognising the Sangha for the purposes of that provision for assessment year(s) 1974-75.