Tax exemption notification under section 10(23C)(iv): Cheshire Homes India recognised for income-tax statutory coverage for assessment year 1982-83. The Central Government, invoking section 10(23C)(iv) of the Income-tax Act, 1961, notifies Cheshire Homes India as an entity covered by that provision for the assessment year 1982-83, thereby recognising the institution under the statutory regime for that period.