Tax exemption under s.10(23C)(iv) notified for Lady Tata Memorial Trust from assessment year 1976-77; official notification issued. Notification under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act designates Lady Tata Memorial Trust as qualifying for income-tax exemption, with effect from the assessment year 1976-77, issued by the Central Government as the formal administrative recognition of the Trust's status.