Tax exemption under section 10(23C)(iv) notified for Jawaharlal Nehru Memorial Fund effective from an assessment year. The Central Government notifies the Jawaharlal Nehru Memorial Fund as entitled to tax exemption under section 10(23C)(iv) of the Income-tax Act, invoking powers under clause (iv) of sub-section (23C) of section 10 and declaring the Fund notified for the purpose of that section from the relevant assessment year.