Approved enterprises/industrial 400 kv. Kolaghat-Durgapur Single Circuit Transmission line project of West Bengal State Electricity Board, Bidyut Bhawan, Bidhannaga, Calcutta u/s 10(23G) - 2238 - Income Tax

Approved enterprises/industrial 400 kv. Kolaghat-Durgapur Single Circuit Transmission line project of West Bengal State Electricity Board, Bidyut Bhawan, Bidhannaga, Calcutta u/s 10(23G) NOTIFICATION NO. 2238 DATED 26-9-2000 It is notified for general information that enterprise/industrial undertaking, listed at para. (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2000-2001, 2001-2002 and 2002-2003. 2. The approval is subject to the condition that--- ( i ) the enterprise/industrial undertaking will conform to and comply with the provisions of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962 ; ( ii ) the Central Government shall withdraw this approval if the enterprise/industrial undertaking : ( a ) ceases to carry on infrastructure facility ; or ( b ) fails to maintain books of account and get such accounts audited by an accountant as required by sub-rule (7) of rule 2E of the Income-tax Rules, 1962 ; or ( c ) fails to furnish the audit report as required by sub-rule (7) of rule 2E of the Income-tax Rules, 1962. 3. The enterprises/industrial undertakings approved is 400 kv. Kolaghat-Durgapur Single Circuit Transmission line project of West Bengal State Electricity Board, Bidyut Bhawan, Bidhannaga, Calcutta-700 091. [Notification No. 11525/F. No. 205/50/98-ITA-II]