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of <h1>Government Approves Bharti Cellular's Mobile Service for Tax Exemption Under Section 10(23G) for 1999-2002 Assessment Years.</h1> The Central Government has approved the cellular mobile telephone service in Delhi operated by Bharti Cellular Limited for the purposes of section 10(23G) of the Income-tax Act, 1961, applicable for the assessment years 1999-2000, 2000-2001, and 2001-2002. This approval is contingent upon the enterprise's compliance with the provisions of section 10(23G) and rule 2E of the Income-tax Rules, 1962. The approval may be revoked if the enterprise ceases infrastructure operations, fails to maintain audited accounts, or does not submit the required audit report.
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