Tax exemption approval under income tax: granted subject to compliance, audit and withdrawal conditions for captive jetty operations Approval under section 10(23G) is granted to Dahej Harbour and Infrastructure Ltd. for the development, maintenance, administration and use of a captive jetty at Port Dahej on a BOT basis, subject to compliance with statutory provisions and rule 2E requirements; the Central Government may withdraw approval if the enterprise ceases the infrastructure facility, fails to maintain books and obtain an audit, or fails to furnish the required audit report.