Income-tax exemption approval for infrastructure projects conditional on continued compliance and prescribed audit obligations. Approval is granted to the Suratgarh Thermal Power Station for income-tax exemption under the relevant provision and rule for specified assessment years, subject to continued compliance. The approval is conditional on the enterprise maintaining books of account, obtaining and furnishing an audit report as required by the applicable rule, and the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails the accounting and audit obligations.