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of <h1>Government Approves Company Under Section 10(23G) for Infrastructure Project, Subject to Compliance and Auditing Requirements</h1> The Central Government has approved a company for the purpose of section 10(23G) of the Income-tax Act, 1961, applicable for the assessment years 1999-2000, 2000-2001, and 2001-2002. This approval is contingent upon compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962. The government reserves the right to withdraw approval if the company ceases infrastructure operations, fails to maintain audited accounts, or does not furnish the required audit report. The approved project involves constructing a major bridge and railway overbridge in Maharashtra under a BOT contract with the Indian and Maharashtra governments.
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