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Case law › Notifications › 1999 › S.O. 178(E)
Notification 19 March 1999

S.O. 178(E)

Approval of an institution under section 10 of the Income-tax Act, 1961

What this is

S.O. 178(E) was published on 19 March 1999. Its subject is Approval of an institution under section 10 of the Income-tax Act, 1961.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

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 ActNow
s.10s.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 enterprise, listed at para (3) below has 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 Incometax Rules, 1962, for the assessment years 1998-99, 1999-2000 and 2000-2001.

2. The approval is subject to the condition that :

(i) the enterprise 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 :

(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 enterprise approved is as under:

Reliance Telecom Limited, Corporate Office: 3rd Floor, Maker Chambers IV, 222 Nariman Point, Mumbai-400 021 ; Registered Office : Avdesh House, 3rd Floor, Pritam Nagar, 1st Slope, Ellisbridge, Ahmedabad-380 006 in respect of Telecommunication Service Projects vide licences granted by the Department of Telecommunication on 12th December, 1995 for cellular mobile telephone services in Assam, Bihar, Himachal Pradesh, Madhya Pradesh, North Eastern States, Orissa, West Bengal Circles and also in respect of licence granted on 18th March, 1997, for provision of a telephone service in Gujarat service area.

[Notification No. 10831/F. No. 205/3/98-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.

← S.O. 1935  ·  Notification No. 10828 →

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.