Notification No. 1463-

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

What this is

Notification No. 1463- was published on 6 June 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 Act	Now
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.

Notification No. S.O. 1463, dated 6th June, 2001.

It is notified for general information that enterprises 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 2002-2003, 2003-2004 and 2004-2005.

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 approved are (F. No. 205/97/99/ITA-II, Vol. II)-

(i) construction and commissioning of 10.25 MLD Water Treatment Plant at Chikhali by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B-1/ 16 of 1996-97, dated 15-7-96 between Executive Engineer, Environmental Engineering Works Division No. 1, Akola, Maharashtra Water Supply and Sewage Board and S.M.S. Paryavaran Private Limited.

(ii) installation and commissioning of 2.15 MLD Water Treatment Plant at Manali by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. 7 of 1997-98, dated 3-9-96 between Executive Engineer, Irrigation and Public Health Department, Himachal Pradesh and S.M.S. Paryavaran Private Limited.

(iii) construction and commissioning of conventional type 7.7 MLD Water Treatment Plant at Udgir by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B-1/17 of 1996-97, dated 28-2-97 between Executive Engineer, Works Division No. 2, Nanded, Maharashtra Water Supply and Sewerage Board and S. M. S. Paryavaran Private Limited.

(iv) augmentation to Budhana Water Supply Scheme construction of 25 lakhs litres ESR and distribution system by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1-4/97-98, dated 12-9-97 between Executive Engineer, Environment Division No. 1, Akola, Maharashtra Water Supply and Sewage Board and S. M. S. Paryavaran Private Limited.

(v) augmentation to Nachangaon, Gunjkheda and Hiwra Regional Rural Water Supply Scheme by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B-1/52 of 1997-98, dated 24-12-97 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Wardha and S. M. S. Paryavaran Private Limited.

(vi) augmentation to Karanja Water Supply Scheme by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B-1/53 of 1997-98, dated 24-12-97 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Wardha and S. M. S. Paryavaran Private Limited.

(vii) Khapoli Sewerage Scheme construction and commissioning of Sewage Treatment Plant of 28.50 MLD capacity at Khopoli by S. M. S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.116 of 1998-99, dated 13-5-98 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Panvel and S. M. S. Paryavaran Private Limited.

(viii) Water Supply Scheme for Buldana Tours and surrounding 13 villages construction and commissioning of 19 MLD Water Treatment Plant, raw water pump with connecting main by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B-1/13 of 1998-99, dated 15-5-98 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Buldhana and S.M.S. Paryavaran Private Limited.

(ix) augmentation of Water Supply Scheme to Chamunde Nandikeshwar Temple and adjoining villages construction and commissioning of 2.44 MLD Water Treatment Plant by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. 147 of 1998-99, dated 27-6-98 between Executive Engineer, Irrigation and Public Health Division, Dharamshala (H.P.) and S.M.S. Paryavaran Private Limited.

(x) Sirasgaon village Water Supply Scheme by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1/26 of 1998-99, dated 3-8-98 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Wardha and S.M.S. Paryavaran Private Limited.

(xi) augmentation to Karjat Water Supply Scheme construction and commissioning of 8.52 MLD Water Treatment Plant and distribution of ESR/GSR by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1/12 of 1999-2000, dated 19-1-99 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Panvel and S.M.S. Paryavaran Private Limited,

(xii) Rural Group Water Supply Scheme for Morkhed and seven other villages by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1/12 of 1999-2000, dated 11-5-99 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Khamgaon and S.M.S. Paryavaran Private Limited.

(xiii) Regional Rural Water Supply Scheme for Khambi, Siregaon and group villages by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1/17 of 1999-2000, dated 11-5-99 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Bhandara and S.M.S. Paryavaran Private Limited.

(xiv) Regional Rural Water Supply Scheme for Arjuni Mor and group villages by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034, under the Agreement No. B.1/12 of 1999-2000, dated 29-5-99 between Executive Engineer, Maharashtra Jeevan Pradhikaran Works Division, Bhandara and S.M.S. Paryavaran Private Limited.

(xv) designing, providing, constructing and commissioning of Water Treatment Plant for 16 MLD capacity at Sy. No. 85 Dhuhu Road, Cantonment, Pune, by S.M.S. Paryavaran (P.) Ltd., 216, Vats Market (behind Shiva Market), Pitampura, Delhi-110 034.

[Notification No. 142/2001/205/97/99/ITA. II, Vol. 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. 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. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

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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.