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        Income Tax

        Approval of the Central Government for turnkey power project for the purposes of section 44BBB of the Income-tax Act, 1961

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        Deemed Central Government approval: Department of Power approvals qualify as Central Government approval for section 44BBB tax purposes. Approvals issued by the Department of Power in the Ministry of Energy shall be deemed to be the approval of the Central Government for the purposes of section 44BBB of the Income-tax Act, 1961, and Chief Commissioners of Income-tax are requested to bring this clarification to the notice of officers in their region.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deemed Central Government approval: Department of Power approvals qualify as Central Government approval for section 44BBB tax purposes.

                                Approvals issued by the Department of Power in the Ministry of Energy shall be deemed to be the approval of the Central Government for the purposes of section 44BBB of the Income-tax Act, 1961, and Chief Commissioners of Income-tax are requested to bring this clarification to the notice of officers in their region.


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