Notification: 11189
Section(s) Referred: s. 10(23G) ,r. 2E ,r. 2E(7)
Statute: INCOME TAX
Date of Issue: 31/12/1999
It is notified for general information that enterprise, listed at para (3) below have 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—Cellular Mobilc Telephone Service in Delhi of M/s Bharti Cellular Limited, D-148, Okhla Industrial Area, Phase-I, New Delhi-110020, under the license agreement No. 842/58/93-TM dated 29th Nov., 1994 between President of India, acting through Director (TM-1), Department of Telecommunication and M/s Bharti Cellular Limited.
[F. No. 205/5/98/ITA-II]                                                                         
 

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