Income tax notification under section 10(23C)(iv) recognises a charitable trust's status for specified assessment years. The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Emmanuel Full Gospel Mission Trust, Rasipuram, Salem District, for the purpose of that provision for the assessment years 1978 79 to 1981 82 by Notification No. S.O.1011 dated 27 12 1980.