Notification No. 2235

(3) below approved under section 2E

What this is

Notification No. 2235 was published on 25 September 2000. Its subject is (3) below approved under section 2E.

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.2E	no counterpart recorded
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/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 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 enterprise/industrial undertakings approved are ---

(i) improvement to Ahmednagar---Karmala Road, S. H. 141, km. 0/000 to 80/600 on BOT basis by Ashoka Info Pvt. Ltd., 1/4, River View, Ashok Stambha, Nasik-422 002, under the agreement dated February 19, 1999, and supplementary agreement dated June 14, 1999, between the Government of Maharashtra and Ashoka Info Pvt. Ltd. (F.No.205/161/99-ITA-II).

(ii) 2 x 210 mw. Vijaywada Thermal Power Station, Stage-3, 2 x 210 mw. Rayalaseema Thermal Power Plant, Stage-I and 2 x 250 mw. Kothagudem Thermal Power Plant, Stage-V of Andhra Pradesh Power Generation Corporation Ltd., Vidyut Soudh, Hyderabad. (F. No. 205/163/99-ITAII).

[Notification No. 11516/F. No. 205/161/99 and 205/163/99-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. 11572 — Approval of an institution under section 2E of the Income-tax Act, 1961 7 December 2000
Notification No. 2425 — (3) below approved under section 2E 19 October 2000
Notification No. 2238 — (3) below approved under section 2E 26 September 2000
Notification No. 2237 — (3) below approved under section 2E 26 September 2000
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

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.