Notification No. S.O.2079-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 “Volkart Foundation, Bombay”, for the purpose of the said section for the period covered by the assessment years 1985-86 and 1986-87.