Section 10(23C)(iv) notification recognizes Spastics Society of Eastern India for income tax exemption eligibility under the Income tax Act. The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Spastics Society of Eastern India as a recognised institution for the purposes of that provision for the assessment years 1983 84 to 1985 86.