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Notification No : 348
Section(s) Referred : section 10(23G)
Date of Issue : 16/12/2003
Notification No : 348 Date of Issue : 16/12/2003
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 Bharti Telenet Limited, H-5/12, Mehrauli Road, New Delhi-110030 for their project of providing Basic Telephone Services in Tamil Nadu, Haryana, Kamataka and Delhi vide Licence No,18-43/2001-BS-II/Tamil Nadu dated 29th October, 2001; No.lS-41/2001-BS-II/Haryana dated 8″> October, 2001; No.l8-40/2001-BS-II/Kamataka dated 9 October, 2001; No-18-42/2001-BS-II/Delhi dated 29″‘ October, 2001 (F.No.205/24/2002/ITA.II)
F.N0.205/24/2002/ITA.II
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