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<h1>Central Government approves Enercon Wind Farms under section 10(23G) for 21 MW wind project, effective from 2002-03.</h1> M/s Enercon Wind Farms (Karnataka) Pvt. Ltd. has been approved by the Central Government under section 10(23G) of the Income-tax Act, 1961, effective from the assessment year 2002-03. This approval pertains to their 21 MW wind power project in Jogimatti Wind Zone, Karnataka. The 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 enterprise ceases eligible business activities, fails to maintain audited accounts, or does not submit the required audit report.