Tax exemption approval under section 10(23G) requires ongoing compliance or the government may withdraw approval for the power plant Approval is granted to the conventional combined cycle power plant at Patalganga of M/s Reliance Patalganga Power Limited for income tax exemption under section 10(23G) read with rule 2E, subject to conformity with those provisions; the Central Government may withdraw the approval if the enterprise ceases to carry on the infrastructure facility or fails to maintain books, obtain an accountant's audit, or furnish the required audit report.