Tax exemption notification: charitable institution recognized for income tax purposes effective from the stated assessment year. Recognition of The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay, is notified by the Central Government as a charitable institution for income tax purposes under clause (iv) of sub section (23C) of section 10, effective from the stated assessment year, by notification S.O.4084 dated 14 6 1979.