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of <h1>Central Government Approves Enterprises Under Section 10(23G) for Tax Benefits; Compliance with Rule 2E Required</h1> Notification No. 1755, dated July 13, 2000, announces the approval of certain enterprises and industrial undertakings by the Central Government under section 10(23G) of the Income-tax Act, 1961, for the assessment years 1999-2000, 2000-2001, and 2001-2002. The approval is contingent upon 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 furnish required audit reports. Approved projects include a power plant in Andhra Pradesh and a power project in Madhya Pradesh.
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