Notification under section 10(23C)(iv) confirms tax-exempt recognition for a research institute for specified assessment years. The Central Government, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, has notified the Centre for Research in Rural and Industrial Development, Chandigarh, as recognized for the purposes of that provision for the assessment years 1980-81 and 1981-82 by S.O.54 (No. 4317/F. No. 197/140/80-IT(AI)).