https://www.taxtmi.com/acts?id=3647 Guidelines prescribe the procedure for approval under clause (23G) of section 10, including application in Form No. 56E, supporting incorporation, project and financial documents, and conditions for approval where the enterprise is wholly engaged in the eligible business. The Central Government may call for further information before granting or refusing approval, and refusal or withdrawal of approval cannot be made without giving the enterprise an opportunity of being heard. An approved enterprise must maintain audited books and furnish the audit report, failing which the Chief Commissioner reports the matter and the approval may be withdrawn. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 16 May 2026 13:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3647 Guidelines prescribe the procedure for approval under clause (23G) of section 10, including application in Form No. 56E, supporting incorporation, project and financial documents, and conditions for approval where the enterprise is wholly engaged in the eligible business. The Central Government may call for further information before granting or refusing approval, and refusal or withdrawal of approval cannot be made without giving the enterprise an opportunity of being heard. An approved enterprise must maintain audited books and furnish the audit report, failing which the Chief Commissioner reports the matter and the approval may be withdrawn. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3647