Change of notified enterprise name updates income tax exemption record, replacing the prior corporate name with the new corporate name. Amendment to notification No.98/2001 substitutes M/s Bharti Mobitel Ltd and its New Delhi address in place of M/s Spice Cell Ltd and its Calcutta address under clause (23G) of Section 10, effective as stated, updating the list of approved industrial undertakings for income tax exemption purposes.