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of <h1>Government Approves Company Under Section 10(23G) for Tax Exemption; Compliance with Rule 2E Required for Infrastructure Projects</h1> The Central Government has approved a company for the purposes of section 10(23G) of the Income-tax Act, 1961, applicable to the assessment years 2002-2003, 2003-2004, and 2004-2005. This approval requires the enterprise to comply with the provisions of 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 The approval may be withdrawn if the enterprise ceases infrastructure operations, fails to maintain and audit accounts, or does not furnish the required audit report. The approved projects include the Bhadra Right Bank Canal Power House, Sharavathi Gerusoppa Rail Race Project, and Kondasalli Dam Power House.
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