Notification No : 21
Date of Issue : 18/1/2004
Notification No. 21 of 2004, dt. 18th Jan., 2004
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 2002-2003, 2003-2004 and 2004-2005.
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 cany 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/industrial undertaking approved is –
M/s Bharti Mobile Limited, H-5/12, Mehrauli Road, New Delhi-110030 (Formerly M/s J.T.Mobile Ltd, Bangalore) for their, project of providing Cellular Mobile Telephone Service in Punjab vide Licence No.842-65(A)/95-VAS dt.26i” December, 1995 (F.No.205/36/2002/ITAIIl
4. M/s Bharti Mobile Ltd is also notified for their project of providing Cellular Mobile Services in Kamataka and Andhra Pradesh vide Ministry of Finance, Department of Revenue, CBDT’s notification No.83/2003 dated 16.04.2003 (F.No.205/6/2000/ITAII).