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Case law › Notifications › 2001 › Notification No. 11-
Notification 16 January 2001

Notification No. 11-

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

What this is

Notification No. 11- was published on 16 January 2001. 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 2001-2002, 2002-2003 and 2003-2004.

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) 3MW Lodhana Hydro Electric Project in the district of Darjeeling, West Bengal by M/s Nippon Power Ltd., 10A, Jackson Lane, Calcutta---700001 (F. No. 205/60/2000-ITA-II).

(ii) Cellular Mobile Telephone Service in Chennai of M/s RPG Cellular Services Limited, 5th Floor, Spencer Plaza, 769, Anna Salai, Chennai, under the license agreement No. 842-21/93-TM dated 30th November, 1994 between President of India, acting through Director (TM-I), Department of Telecommunication and M/s Mobile Telecom Service Limited (F. No. 205/56/2000-ITA-II).

(iii) 126 MW Larji Hydro Electric Project and 22.5 MW Ghanvi Hydro Electric Project at Himachal Pradesh of M/s Himachal Pradesh State Electricity Board, Vidyut Bhawan, Shimla-4 (F. No. 205/137/99-ITA-II)

[F. No. 205/60/2000-ITA-II & Ors.]

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. 12-  ·  Notification No. 10- →

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.