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of <h1>Central Government Approves Enterprises Under Section 10(23G) for Tax Benefits, Compliance Required or Approval May Be Revoked</h1> The Central Government has approved certain enterprises and industrial undertakings under section 10(23G) of the Income-tax Act, 1961, for the assessment years 1999-2000, 2000-2001, and 2001-2002. The approval requires compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962. Approval may be revoked if the enterprise ceases infrastructure operations, fails to maintain audited accounts, or does not submit the required audit report. Approved entities include a cellular service in Rajasthan, a power plant in Pune, and power projects in Andhra Pradesh by various corporations.
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