Tax exemption under Section 10(23C)(iv) notified for United Methodist Committee on Relief from assessment year 1976-77 Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies United Methodist Committee on Relief as eligible under that provision by S.O.698 dated 6-2-1978, effective from assessment year 1976-77, thereby including the organisation within the statutory exemption framework.