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Notification No- S.O.4226 – 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 ” The Institute of Chartered Accountants of India “, for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88