Tax-exempt notification under section 10(23C)(iv): Association for Welfare of the Handicapped recognized for specified assessment years. The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Association for Welfare of the Handicapped, Kozhikode, as an eligible charitable entity for income tax purposes for the period covering the assessment years 1981 82 to 1983 84.