Notification No. S.O.2315-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 “Arya Vaidyasala, Kottakkal, Kerala ” for the purpose of the said section for the period covered by the assessment years 1983-84 to 1985-86.