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Case law › Notifications › 2000 › Notification No. 822
Notification 11 April 2000

Notification No. 822

2. The approval is subject to the condition that ---

What this is

Notification No. 822 was published on 11 April 2000. Its subject is 2. The approval is subject to the condition that ---.

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.

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/industrial undertakings approved are :

(i) Construction of a railway over bridge at level crossing No. 115/AA near Dera Bassi on Ambala Kalka Section of Northern Railway crossing Ambala Kalka Road (NH-22) under BOT scheme by R.S. Infrastructure Limited, 19, SCO, Feroze Gandhi Market, Ludhiana, under the agreement dated 8-9-99 between Government of India, Government of Punjab and R. S. Builders and Engineers Ltd. (F. No. 205/10/2000-ITA-II).

(ii) 290 mw. (ISO) Phase-II, expansion of the existing gas based combined cycle power project at Jegurupadu, Andhra Pradesh of GVK Industries Limited, Kohinoor, Road No. 1, Banjara Hills, Hyderabad-500 034 (F. No. 205/36/98-ITA-II, Vol. II).

[Notification No. 11318/F. No. 205/10/2000-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. 881  ·  Notification No. 11334 →

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.