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<h1>Notification under section 10(23C)(iv) recognises an organisation for tax-exempt status from a specified assessment year.</h1> Notification under the Income-tax Act confers recognition for tax-exempt status on Sri Aurobindo Samithi by exercise of the power under clause (iv) of sub-section (23C) of section 10, effective from a stated assessment year and recorded by the Central Government notification instrument.