Notification under section 10(23C)(iv) recognizes a Special Fund for ex-servicemen for tax-exempt status from specified assessment year. Central Government notifies the Special Fund for Reconstruction and Rehabilitation of Ex-servicemen, Assam as qualified under section 10(23C)(iv) of the Income-tax Act, the notification taking effect from the assessment year 1976-77 and thereby recognizing the Fund for the tax-exemption treatment provided by that provision.