Tax recognition under section 10(23C)(iv) grants notified status to Gurudev Siddha Peeth Ganeshpuri for the assessment year. Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Gurudev Siddha Peeth Ganeshpuri by S.O.2946 dated 4 7 1983 as recognized for the purposes of that provision, with coverage specified for the assessment year 1983 84.