Tax exemption under section 10(23C)(iv) notifies Army Group Insurance Scheme Fund for assessment-year recognition. Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies the Army Group Insurance Scheme Fund for the purposes of that provision with effect from the assessment year 1976-77 by Notification No. S.O.3447 dated 14-4-1977.