Notification: 11518
Section(s) Referred: s. 10(23G) ,r. 2E(7)
Statute: INCOME TAX
Date of Issue: 26/9/2000
It is notified for general information that the enterprise, 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 2001-2002, 2002-2003 and 2003-2004.
2. The approval is subject to the condition that :
(i) the enterprise 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 :
(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 enterprise approved is : Cellular Mobile Telephone Service in M.P. Circle of M/s RPG Cellcom Limited, IMI Building, 3rd Floor, B-10, 30 & 31, Qutab Institutional Area, Tara Crescent, New Delhi-110016, under the licence agreement No. 842-56/95-VAS/A dated 15th Dec., 1995 between President of India, through Director (VAS-I), Department of Telecommunication and M/s Cellular Communication India Limited.
[F. No. 205/54/2000-ITA-II]
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