Notification No. 11157

Enterprises listed at para (3) below approved under section 10

What this is

Notification No. 11157 was published on 3 December 1999. Its subject is Enterprises listed at para (3) below approved under section 10.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

It is notified for general information that enterprises listed at para (3) below have been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 1999-2000, 2000-2001 and 2001-2002.

2. The approval is subject to the condition that :

(i) the enterprise/industrial undertaking will conform to and comply with the provisions of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962 ;

(ii) the Central Government shall withdraw this approval if the enterprise/ industrial undertaking :

(a) ceases to carry on infrastructure facility; or

(b) fails to maintain books of account and get such accounts audited by an accountant as required by sub-rule (7) of rule 2E of the Income-tax Rules, 1962 or (c) fails to furnish the audit report as required by sub-rule (7) of rule 2E of the Income-tax Rules, 1962.

3. The enterprises approved are:

(i) Construction and commissioning of 10.25 MLD Water Treatment Plant at Chikhali by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/16 of 1996-97 dated 15th July, 1996 between Executive Engineer, Environmental Engineering Works Division No. 1, Akola, Maharashtra Water Supply and Sewerage Board and M/s S.M.S. Paryavaran Private Limited.

(ii) Installation and commissioning of 2.15 MLD Water Treatment Plant at Manali by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi - 110034 under the Agreement No. 7 of 1997-98 dated 3rd September, 1996 between Executive Engineer, Irrigation and Public Health Department, Himachal Pradesh and M/s S.M.S. Paryavaran Private Limited.

(iii) Construction and commissioning of Conventional Type 7.7 MLD Water Treatment Plant at Udgir by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034 under the Agreement No. B-1/17 of 1996-97 dated 28th February, 1997 between Executive Engineer, Works Division No. 2, Nanded, Maharashtra Water Supply and Sewerage Board and M/s S.M.S. Paryavaran Private Limited.

(iv) Augmentation to Budhana Water Supply Scheme---Construction of 25 lac liters ESR and distribution system by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi - 110034 under the Agreement No. B-1/4 of 1997-98 dated 12th September, 1997 between Executive Engineer, Environment Division No 1, Akola, Maharashtra Water Supply and Sewerage Board and M/s S.M.S. Paryavaran Private Limited.

(v) Augmentation to Nachangaon, Gunjkheda and Hiwra Regional Rural Water Supply Scheme by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034 under the Agreement No. B1/52 of 1997-98 dated 24th December, 1997 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Wardha and M/s S.M.S. Paryavaran Private Limited.

(vi) Augmentation to Karanja Water Supply Scheme by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/53 of 1997-98, dated 24th December, 1997, between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Divison, Wardha and M/s S.M.S. Paryavaran Private Limited.

(vii) Khapoli Sewerage Scheme-Construction and commissioning of Sewerage Treatment Plant of 28.50 MLD capacity at Khapoli by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/6 of 1998-99, dated 13th May, 1998 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Panvel and M/s S.M.S. Paryavaran Private Limited.

(viii) Water Supply Scheme for Buldana Town & surrounding 13 villages---Construction and commissioning of 19 MLD Water Treatment Plant; raw water pump with connecting main by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi - 110034, under the Agreement No. B-1/13 of 1998-99, dt. 15th May, 1998 between Executive Engineer, Maharashtra Jeevan Pradhikaran, Works Division, Buldhana and M/s S.M.S. Paryavaran Private Limited.

(ix) Augmentation of Water Supply Scheme to Chamunde Nandikeshwar Temple and adjoining villages--Construction and commissioning of 2.44 MLD Water Treatment Plant by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. 147 of 1998-99, dated 27th June, 1998 between Executive Engineer, Irrigation & Public Health Division, Dharamshala (HP) and M/s S.M.S. Paryavaran Private Limited.

(x) Sirasgaon Village Water Supply Scheme by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/26 of 1998-99, dated 3rd August, 1998 between Executive Engineer, Maharashtra Jeevan Pradhikaran, Works Division, Wardha and M/s S.M.S. Paryavaran Private Limited.

(xi) Augmentation to Karjat Water Supply Scheme-Construction and commissioning of 8.52 MLD Water Treatment Plant and Distribution ESR/GSR by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/12 of 1999 2000 dated 19th January, 1999 between Executive Engineer, Maharashtra Jeevan Pradhikaran, Works Division Panvel and M/s S.M.S. Paryavaran Private Limited.

(xi) Rural Group Water Supply Scheme for Morkhed and seven other villages by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No, B-1/12 of 1999-2000 dated 11th May, 1999 between Executive Engineer, Maharashtra Jeevan Pradhikaran, Works Division, Khamgaon and M/s S.M.S. Paryavaran Private Limited.

(xii) Regional Rural Water Supply Scheme for Khambi, Siregaon and group villages by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/7 of 1999-2000, dated 11th May, 1999 between Executive Engineer Maharashtra Jeevan Pradhikaran, Works Division, Bhandara and M/s S.M.S. Paryavaran Private Limited.

(xiv) Regional Regular Water Supply Scheme for Arjuni Mor and group villages by M/s S.M.S. Paryavaran Private Limited, 216 Vats Market (behind Shiva Market), Pitampura, Delhi-110034, under the Agreement No. B-1/12 of 1999 2000 dated 29th May, 1999 between Executive Engineer, Maharashtra Jeevan Pradhikaran, Works Division, Bhandara and M/s S.M.S. Paryavaran Private Limited.

[F. No. 205/97/99/ITA-II]

What it names

Rules it names. Rule 2E of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 11158 · Notification No. 11156 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.