Tax exemption approval under section 10(23G) conditioned on maintaining infrastructure, audited accounts and furnishing audit reports. Approval is granted to M/s Suraj Agro Products (P) Ltd. for developing, maintaining and operating bulk liquid storage terminals at Chennai Port under the Income-tax Act provision for specified assessment years, subject to compliance with the provision and rule, including maintaining books of account, obtaining the required audit and furnishing the audit report; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity or fails the accounting or audit requirements.