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<h1>Tax exemption under section 10(23C)(iv) notifies Sir Ratan Tata Trust as eligible from the stated assessment year.</h1> The Central Government, exercising its power under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sir Ratan Tata Trust as eligible for the tax exemption prescribed by that provision from the specified assessment year.