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    <title>Approval of M/s Nhava Sheva International Container terminal Ltd., Mumbai under section 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval under the tax exemption framework is granted to M/s Nhava Sheva International Container Terminal Ltd., Mumbai for its quay-length container terminal project at Navi Mumbai, subject to conformity with the Income-tax Act&#039;s exemption criteria and procedural rules. The approval requires maintenance of books of account, statutory audit by a qualified accountant, and furnishing of the audit report; the Central Government may withdraw approval if the enterprise ceases to provide infrastructure facilities or fails to comply with the account-keeping, audit, or reporting obligations.</description>
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