Section 10(23C)(iv) notification: Registered charitable institution recognised for tax exemption by government for specified assessment years. Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, issued Notification No. S.O.2950 dated 8 9 1981 notifying Shree Nasik Punchavati Panjrapoe, Nasik, for the purposes of that section for the assessment years 1982 83 to 1984 85.