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of <h1>Andhra Expressway Ltd Approved Under Section 10(23G) of Income-tax Act for NH 5 Expansion Project 2002-2005</h1> The Central Government has approved M/s Andhra Expressway Ltd under Section 10(23G) of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. This approval is contingent upon compliance with relevant provisions and rules, including maintaining and auditing financial records. The approval may be revoked if the enterprise ceases infrastructure operations or fails to comply with audit requirements. The project involves upgrading and expanding a section of NH 5 in Andhra Pradesh to a four-lane dual carriageway on a Build-Operate-Transfer (BOT) basis.
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