Tax exemption notification under section 10(23C)(iv) recognizes Bharat International Trust's notified status for specified assessment years. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, issued Notification No. S.O.177 notifying Bharat International Trust, Madras for the purpose of that section for the period covered by the assessment years 1983-84 and 1984-85.