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of <h1>Government Approves Enterprises for Tax Benefits Under Section 10(23G) of Income-tax Act, 1961 for Specific Years</h1> The Central Government has approved certain enterprises and industrial undertakings for the purpose of section 10(23G) of the Income-tax Act, 1961, applicable for the assessment years 2001-2002 to 2003-2004. This approval is contingent upon compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962. The approval may be revoked if the enterprises cease infrastructure activities, fail to maintain and audit accounts, or do not submit the required audit reports. Approved projects include a 106 MW Power Plant in Tamil Nadu and multiple power projects by a national corporation across various states.
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