Notification No. 269

Income Tax Notification No: 269 (27-Oct-04) Approval of 1171 Kms transmission System from Siliguri to Mandaula Project by M/s Powerlinks Transmission Ltd., New Delhi u/s

What this is

Notification No. 269 was published on 27 October 2004. Its subject is Income Tax Notification No: 269 (27-Oct-04) Approval of 1171 Kms transmission System from Siliguri to Mandaula Project by M/s Powerlinks Transmission Ltd., New Delhi u/s.

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.10	s.11, s.19
s.80IA	no counterpart recorded

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 : 269

Section(s) Referred : Section 10

Date of Issue : 27/10/2004

Notification No. 269 of 2004, dt. 27th Oct., 2004

Income Tax Notification No: 269 (27-Oct-04) Approval of 1171 Kms transmission System from Siliguri to Mandaula Project by M/s Powerlinks Transmission Ltd., New Delhi u/s. 10(23G)

It is notified for general information that the enterprise/undertaking, 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 with effect from the Asstt. Year 2004-05 to Assessment Year 2029-2030 (upto 12.11.2028) i.e. end of period of 25 years specified in the Licence dt. 13.11.2003 issued by the Central Electricity Regulatory Commission or earlier in the event of violation of the terms of the Licence.

2. The approval is subject to the conditions that-

(i) the enterprise/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/undertaking:-

(a) ceases to carry on the eligible business as defined in Explanation (b) to Rule 2E of I.T. Rules, 1962; or

(b) fails to maintain books of account and get such accounts audited by an accountant as required by sub-rule (6) of rule 2E of the Income-tax Rules, 1962; or

(c) fails to furnish the audit report as required by sub-rule (6) of rule 2E of the Income-tax Rules, 1962.

(iii) the enterprise/undertaking starts transmission or distribution by laying a network of new transmission or distribution lines of the project mentioned in para (3) below on or before 31st day of March, 2006 as per provisions of Section 80IA(4)(iv)(b) of the Income-tax Act, 1961 failing which the approval shall be withdrawn

3. The enterprise/undertaking approved is-

M/s Powerlinks Transmission Ltd, Regd. Office B-9, Qutab Institutional Area, Katwaria Sarai, New Delhi-110 016 (formerly M/s Tata Delhi Transmission Ltd) for their project of 1171 Kms transmission System from Siliguri to Mandaula associated with Tata Hydro Electric Project, East North Interconnector and Northern Region Transmission System on Build, Own, Operate and Transfer (BOOT) basis as per Amended and Restated Implementation Agreement dated 08.04.8004 (original agreement dated 04.07.2003) between the Power Grid Corporation of India Ltd and Power Links Transmission Ltd.

File No.205/23/2004/ITAII

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

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.