Income tax exemption granted to a named institution under section 10(23C)(iv), effective from the stated assessment year. The Central Government notifies Gujarat Ayurved Vikas Mandal, Ahmedabad as qualifying for income tax exemption under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, effective for and from the assessment year 1967-68, by Notification No. S.O.704 dated 23-2-1978.