Charitable institution exemption notified under income-tax law, validating tax-exempt status from an earlier assessment year. Notification under section 10(23C)(iv) of the Income-tax Act designates Gujarat Rajya Rahat Samiti, Ahmedabad as notified for the purposes of section 10, recognising its eligibility for the exemption and specifying that the notification operates from assessment year 1972-73 as recorded in Notification No. S.O.2005 dated 30-12-1978.