Tax exemption under section 10(23G) approved for telecom project; conditioned on compliance, bookkeeping, and audit. Approval is granted to the project of provision of cellular telecom services by Tata Communications Ltd. as an infrastructure facility enterprise for specified assessment years, conditional upon conformity with the Income-tax Act provisions and rules. The approval requires maintenance of books of account, audit by an accountant, and furnishing of the audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails to maintain, audit, or furnish the required accounts and audit report.