Tax exemption notification under section 10(23C)(iv) - Jawaharlal Nehru Memorial Fund notified for specified assessment years. Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Jawaharlal Nehru Memorial Fund as eligible under that provision for a defined span of assessment years, placing the Fund within the exemption framework of the cited income tax provision for that period.