Approval of M/s Enercon Wind Farms (Karnataka) Pvt. Ltd., u/s 10(23G), the Income-tax Act, 1961 - 236/2004 - Income Tax

Approval of M/s Enercon Wind Farms (Karnataka) Pvt. Ltd., u/s 10(23G), the Income-tax Act, 1961 Notification No: 236 Dated 26-Aug-2004 It is notified for general information that the enterprise/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 with effect from the Asstt. Year 2002-03. 2. The approval is subject to the conditions that- (i) the enterprise/undertaking will conform to and comply with the provisions of section 10(230) 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/undertaking:- (a) ceases to carry on the eligible business as denned in Explanation (b) to Rule 2E of I.T. Rules, 1962; or (b) fails to maintain books of account and get such accounts audited by an accountant as required by sub-rule (6) of rule 2E of the Income-tax Rules, 1962; or (c) fails to furnish the audit report as required by sub-rule (6) of rule 2E of the Income-tax Rules, 1962. 3. The enterprise/undertaking approved is- M/s Enercon Wind Farms (Karnataka) Pvt. Ltd., Kolsite House, Plot No.31, Shah Industrial Estate, Veera Desai Road, Andheri (West), Mumbai-400053 for their 21 MW Wind Power Project in Jogimatti Wind Zone, District Chitradurga in the State of Karnataka. F.No.205/57/2001/ITAII Sd/- (Nidhi Singh) Under Secretary to the Govt. of India Central Board of Direct Taxes