Section 10(23C)(iv) notification: Trust recognised for income tax exemption purposes commencing the specified assessment year under statute. The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Ram Vittal Trust, Udipi, as meeting the conditions for the section's application and specifies that the trust is recognized for the purposes of that provision from the stated assessment year.