Approval under tax exemption provision granted to Suratgarh Thermal Power Station subject to compliance and audit conditions. Approval is granted to Suratgarh Thermal Power Station as an enterprise eligible under section 10(23G) read with rule 2E for specified assessment years, subject to compliance with those provisions. The approval is conditional on maintaining required books of account, obtaining an audit as mandated, and furnishing the audit report; the Central Government may withdraw approval if the enterprise ceases to carry on the infrastructure facility or fails to comply with the audit and recordkeeping requirements.