Notification No. 2237

(3) below approved under section 2E

What this is

Notification No. 2237 was published on 26 September 2000. Its subject is (3) below approved under section 2E.

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 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 the 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 Income-tax Rules, 1962, for the assessment years 2001-2002, 2002-2003 and 2003-2004.

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--Cellular Mobile Telephone Service in M. P. Circle of RPG Cellcom Limited, IMI Building, 3rd Floor, B-10, 30 and 31, Qutab Institutional Area, Tara Crescent, New Delhi- 110 016, under the license agreement No. 842-56/95-VAS/A, dated December 15, 1995, between President of India, through Director (VAS-I), Department of Telecommunication and Cellular Communication India Limited.

[Notification No. 11518/F. No. 205/54/2000-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. 2235 — (3) below approved under section 2E 25 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

← Notification No. 2238 · Notification No. 11521 →

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.