Tax exemption notification recognises Sanjivani Trust under income tax law for specified assessment years by Central Government. Central Government issued Notification No. S.O.173 dated 23 December 1983 notifying Sanjivani Trust, Bombay under clause (iv) of sub section (23C) of section 10 of the Income tax Act, thereby recognising the trust for the purposes of that exemption provision for the period covering assessment years 1983 84 to 1985 86.