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of <h1>Government Notifies Specific Funds for Tax Exemption Under Section 10(23C)(iv) for Assessment Year 1976-77</h1> The Central Government, exercising its authority under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has notified specific funds for the assessment year 1976-77. These funds include the Armed Forces Benevolent Fund, Special Fund for Reconstruction and Rehabilitation of ex-servicemen, Armed Forces Reconstruction Fund, India Gorkha Ex-servicemen's Welfare Fund, Central Post War Resettlement Fund, Armed Forces Flag Day Fund, War Bereaved & Disabled Servicemen Special Relief Fund, and the Indian Soldiers, Sailors & Airmen's Board Fund. This notification was issued under Notification No. S.O.4064, dated October 25, 1976.
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