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    <title>Approval of M/s Gujarat State Energy Generation Ltd. under section 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s Gujarat State Energy Generation Ltd. for tax-exempt recognition of its Hazira gas-based combined cycle power project for specified assessment years, subject to compliance with the income-tax provision and applicable rules, maintenance of books, audit by a qualified accountant and furnishing of the required audit report; the Central Government may withdraw approval if the undertaking ceases to be an infrastructure facility or fails to meet the accounting or audit/reporting obligations.</description>
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      <description>Approval is granted to M/s Gujarat State Energy Generation Ltd. for tax-exempt recognition of its Hazira gas-based combined cycle power project for specified assessment years, subject to compliance with the income-tax provision and applicable rules, maintenance of books, audit by a qualified accountant and furnishing of the required audit report; the Central Government may withdraw approval if the undertaking ceases to be an infrastructure facility or fails to meet the accounting or audit/reporting obligations.</description>
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