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of <h1>Chennai Container Terminal Pvt Ltd Approved Under Section 10(23G) for 2004-2007; Must Comply with Rule 2E.</h1> The Central Government has approved M/s Chennai Container Terminal Private Limited, Mumbai, under section 10(23G) of the Income-tax Act, 1961, for assessment years 2004-2005, 2005-2006, and 2006-2007. This approval pertains to their project involving the development and management of the Chennai Container Terminal in agreement with the Chennai Port Trust. The approval is contingent upon compliance with section 10(23G) and rule 2E of the Income-tax Rules, 1962. The approval may be withdrawn if the enterprise ceases infrastructure operations, fails to maintain audited accounts, or does not submit the required audit report.
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