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<h1>Greater Calcutta Leprosy Treatment & Health Education Scheme Gains Tax Exemption Under Section 10(23C)(iv) for 1976-79</h1> The Central Government has issued a notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the 'Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta' for tax exemption purposes. This notification, numbered S.O.1992 and dated March 28, 1977, applies to the assessment years 1976-77 and 1978-79.