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Case law › Notifications › 1999 › S.O. 2
Notification 20 December 1999

S.O. 2

A notification under section 10 of the Income-tax Act, 1961

What this is

S.O. 2 was published on 20 December 1999. Its subject is A notification under section 10 of the Income-tax Act, 1961.

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 enterprises/industrial undertakings, 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, 2001-2002. 2. The approval is subject to the condition that- (i) the enterprises/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 is 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/industrial undertakings approved are- (i) 210 mw. Stage IV, Panipat Thermal Power Project of Haryana Power Generation Corporation Ltd., Shakti Bhawan, Sector 6, Panchkula-134109 (F. No.205/35/98-ITA-II). (ii) Cellular Mobile Telephone Service in Mumbai of BPL Mobile Communication Ltd., System House, Palakkad, Kerala-678007, under the license agreement No.842-17/93-TM, dated November 30, 1994, between the President of India, acting through Director (TM-1), Department of Telecommunication and BPL Systems and Projects Limited (F.No.205/58/98-ITA-II). (iii) Cellular Mobile Telephone Service in Calcutta of Usha Martin Telecom Limited, 11, Dr.U.N.Brahamchari Street, Calcutta-700017, under the license agreement No.842-23/93-TM, dated November 30, 1994, between the President of India, acting through Director (TM-1), Department of Telecommunication and Usha Marin Telecom Limited (F. NO.205/89/99-ITA-II). (iv) Construction of a two lane bridge across river Watrak including its approach near village Kehad at Km 33/430 to 42/180 in Ahmedabad-Vadodara section of NH No.8 under BOT basis by L&T Western India Tollbridge Ltd., Mount Poonamallee Road, Manapakkam, P.O. Box No.979, Chennai-600 089, under the agreement dated March 1, 1999, amongst Government of India, Government of Gujarat and Larsen and Toubro Limited (F.No.205/173/99-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.

← S.O. 3  ·  Notification No. 11176 →

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.