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Notification: 1792
Section(s) Referred: s. 10(23G) ,r. 2E(7)
Statute: INCOME TAX
Date of Issue: 25/7/2000
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 1999-2000, 2000-2001 and 2001-2002.

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-development, maintenance, administration and use of captive jetty at Port Dahej, Near Bharuch, Gujarat, by Dahej Harbour and Infrastructure Ltd., 125 Free Press House, Nariman Point, Mumbai-400 021, under BOT basis under the agreement dated 11-8-99 between Gujarat Maritime Board and Dahej Harbour and Infrastructure Limited.
[Notification No. 11449/F. No. 205/39/2000-ITA-II]

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