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    <title>Approval of M/s Enercon Wind Farms (Karnataka) Pvt. Ltd., u/s 10(23G), the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s Enercon Wind Farms (Karnataka) Pvt. Ltd. for tax exemption under section 10(23G), read with rule 2E, effective assessment year 2002-03 for its 21 MW Wind Power Project in Jogimatti Wind Zone, Karnataka. The approval is conditional on conformity with the statute and rule, maintenance of books of account, audit by an accountant, and furnishing of the audit report; the Central Government may withdraw approval on cessation of eligible business or failure to comply with bookkeeping or audit obligations.</description>
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