TMI BlogApproval of M/s GMR Tuni Anakapalli Expressways Pvt. Ltd. u/ s 10(23G) of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... o the enterprise/undertaking, listed at para (3) below has been renewed 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 Assessment Year 2005-06 to Assessment Year 2020-2021 (upto 08.11.2019) i.e. for a period of 17 years 6 months as speicified in the concession agreement dt. 09.10.2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by sub-rule (6) of rule 2E of the Income-tax Rules, 1962. ( iii ) the enterprise mentioned in Para 3 below starts operating and maintaining the infrastructure facility after developing it in terms of Section 80IA(4)( i )( c ) of the Income-tax Act, 1961 and in accordance with the concession agreement dated 09.10.2001 entered into with the National Highway Authority of India, failing which th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|