Income tax exemption notification designates Jallianwala Bagh National Memorial Trust as eligible under charitable provision. Central Government notifies Jallianwala Bagh National Memorial Trust under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 (Notification No. S.O.59 dated 18 12 1981), recognising the Trust for the purposes of that exemption for the period covering assessment years 1980 81 to 1982 83.