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of <h1>Dahej Harbour approved under Section 10(23G) for captive jetty project; compliance required to maintain benefits. (23G)</h1> Dahej Harbour and Infrastructure Ltd. has been approved by the Central Government under section 10(23G) of the Income-tax Act, 1961, for the development, maintenance, administration, and use of a captive jetty at Port Dahej, Gujarat. This approval applies for the assessment years 1999-2000, 2000-2001, and 2001-2002, contingent upon compliance with specific provisions of the Income-tax Act and Rules. The approval may be withdrawn if the enterprise ceases operations, fails to maintain audited accounts, or does not submit the required audit report. The project operates under a BOT agreement with the Gujarat Maritime Board.
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