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of <h1>Enterprises Approved for Tax Benefits Under Section 10(23G) for 2001-2004, Subject to Compliance with Rule 2E</h1> Notification No. 56, dated March 5, 2001, announces the approval of certain enterprises-industrial undertakings 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 Central Government may withdraw approval if the undertakings cease infrastructure operations, fail to maintain audited accounts, or do not submit required audit reports. Approved projects include a basic telephone service in Rajasthan and a 220 MW power project in Andhra Pradesh.
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