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Notification No : 301
Date of Issue : 21/11/2003
Notification No : 301 Date of Issue : 21/11/2003
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 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/industrial undertaking approved is-
M/s Mapex Infrastructure Pvt Ltd, 87/1, First Floor, Tanupukur Road, Dhakuria, Kolkata for their project of rehabilitation of existing 2 lane stretch and widening thereof to 4 lane dual carriageway between KM 517 to KM 581 on National Highway-2 in Panagarh-Palsit section in the State of West Bengal on build, operate and Transfer (BOT) Basis. (F. No. 205/35/2002-ITA-II).
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