Tax exemption under section 10(23G) approved for Internet service provider, subject to compliance and audit requirements. Approval is granted to M/s Macronet Private Limited (now Reliance Infocom Limited) for the tax exemption under section 10(23G) read with rule 2E for assessment years 2001-2002 to 2003-2004, conditional on compliance with the section and rule, including maintenance of books, audit under sub-rule (7) of rule 2E and furnishing the required audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure facility or fails the audit or reporting requirements.