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of <h1>Enterprise Approved Under Section 10(23G) for Road Over Bridge Construction; Must Comply with Income-Tax Act to Retain Approval.</h1> The Central Government has approved an enterprise under section 10(23G) of the Income-tax Act, 1961, for the assessment years 2002-2003 to 2004-2005. The approved project involves the construction of a four-lane Road Over Bridge on the Delhi Agra Railway Line in Faridabad by a company. This approval is contingent upon compliance with the provisions of the Income-tax Act and Rules. The approval may be revoked if the enterprise fails to maintain infrastructure operations, keep audited accounts, or furnish the required audit report.
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