Notification under Section 10(23C)(iv): Dakshinee notified for tax exempt status from assessment year 1976 77 via official gazette. Central Government issues Notification No. S.O.1977 dated 11 4 1978, notifying Dakshinee under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, with effect from the assessment year 1976 77, thereby recognizing Dakshinee for the tax exemption treatment prescribed by that provision.