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Notification No : 349
Section(s) Referred : section 10(23G)
Date of Issue : 16/12/2003
Notification No : 349 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 Cellular Ltd, H-5/12, Qutab Ambience (at Qutab Minar), MehrauU Road, New Delhi-110030 for providing Cellular Mobile Telephone Services in Maharashtra vide licence N0.842-381/2001-VAS dated 28’h September, 2001; in UP(West) vide licence No.842-381/2001-VAS/UP(West); in Mumbai vide licence No.842-381/2001-VAS/Mumbai dated 28th September, 2001; in Kerala vide licence No.842-381/2001-VAS/Kerala dated 28th September. 2001; in Tamil Nadu vide licence No.842-381/2001-VAS/Tamil Nadu dated 28’h September, 2001; in Haryana vide licence No.842.381/2001-VAS/Haryana dated 28″‘ September, 2001; in Madhya Pradesh vide licence No.842-381/2001-VAS/Madhya Pradesh dated 28th September, 2001; in Gujarat vide licence No.842-381/2001-VAS/Gujarat dated 28th September, 2001; all the aforementioned licence agreements entered into between the President of India acting through Asstt. Director General (VAS-I), Department of Telecommunications and the applicant. (F.No-205/28/2002-ITA.II)
4. The applicant is already notified for providing Cellular Mobile Service in Delhi for providing Cellular Mobile Telephone Service vide Notification No.377/2001 dated 28th December, 2001 (F.No.205/5/98-ITA.II Vol.1)
F.N0.205/28/2002/ITA.II
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