Tax exemption under section 10(23C)(iv) notified for Victoria Memorial Hall, recognizing it as a charitable institution for tax purposes. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Victoria Memorial Hall, Calcutta as an institution eligible for exemption under that provision, with effect from the assessment year 1974-75, as recorded in Notification No. S.O.1988 dated 10-2-1977.