Notification No. S.O.2071-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Voluntary Health Association of India, New Delhi” for the purpose of the said section for the period covered by the assessment years 1981-82 to 1984-85.