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of <h1>Government Approves Chennai-Based Company to Operate Liquid Storage Terminals Under Section 10(23G) of Income-tax Act</h1> The Central Government has approved an enterprise for developing, maintaining, and operating bulk liquid storage terminals at Chennai Port under section 10(23G) of the Income-tax Act, 1961, for the assessment years 2001-2002 to 2003-2004. The approval is contingent upon compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962. The approval may be withdrawn if the enterprise ceases infrastructure activities, fails to maintain audited accounts, or does not furnish the required audit report. The enterprise involved is a company based in Chennai, operating under an agreement with the trustees of the Port of Chennai.
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