Tax exemption notification under section 10(23C)(iv): organisation recognised as charitable for specified assessment years for income tax purposes. The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified Children's Book Trust, New Delhi, by Notification No. S.O.1016 dated 16 1 1981, designating the Trust as covered by that provision for the assessment years 1978 79 to 1981 82.