Tax exemption under section 10(23G) approved for an internet service provider, conditional on compliance and audit requirements. Approval is granted to M/s Macronet Private Limited (now Reliance Infocom Limited) for provision of internet services for specified assessment years, conditional on compliance with section 10(23G) of the Income-tax Act and rule 2E of the Income-tax Rules, including maintenance of books, obtaining an accountant's audit, and furnishing the audit report; the Central Government may withdraw approval if the enterprise ceases to provide the infrastructure facility or fails to meet the audit and reporting requirements.