https://www.taxtmi.com/notifications?id=5527 Prescribes procedural guidelines for approval under clause (23G) of section 10: applications in Form No.56E must include corporate constitution evidence, approved project documentation and up to three years' financial statements (with a limited exception for recently formed enterprises). The Central Government may call for further documents or enquiries, must decide in writing and provide an opportunity of being heard before refusing approval. Approved enterprises must maintain books, obtain an accountant's audit and furnish the audit report to the Chief Commissioner by the return filing due date; specified defaults trigger reporting and may lead to withdrawal of approval after affording a hearing. en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 24 Jul 2008 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=5527 Prescribes procedural guidelines for approval under clause (23G) of section 10: applications in Form No.56E must include corporate constitution evidence, approved project documentation and up to three years' financial statements (with a limited exception for recently formed enterprises). The Central Government may call for further documents or enquiries, must decide in writing and provide an opportunity of being heard before refusing approval. Approved enterprises must maintain books, obtain an accountant's audit and furnish the audit report to the Chief Commissioner by the return filing due date; specified defaults trigger reporting and may lead to withdrawal of approval after affording a hearing. Notifications Income Tax Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/notifications?id=5527