Notification: S.O.1687
Section(s) Referred: s. 10(23g)
Statute: INCOME TAX
Date of Issue: 27/6/2001
Notification No. S.O. 1687, dated 27th June, 2001.
It is notified for general information that enterprise 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 2001-2002, 2002-2003 and 2003-2004.
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 enterprises approved–development of Dheeraj Valley (building Nos. 1, 2, and 3) and Dheeraj Residency (building No. 11, Wing C) Housing Project at Goregaon, Mumbai by Satyam Realtor Private Limited, Ground Floor, Dheeraj Apartments, P.P. Dias Compound, Natwar Nagar, Road No. 1, Jogeshwari (East), Mumbai-400 060 as approved by the Brihanmumbai Mahanagar Palika and Slum Rehabilitation. (F. No. 205/23/2001-ITA-II).
Notification No. 188/2001/F.No. 205/23/2001-ITA-II]
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