Tax exemption approval under section 10(23G) for a BOT road project conditioned on statutory compliance and audited accounts. Approval is granted to Indore Development Fund Ltd. for construction of thirteen roads in Indore on a Build-Operate-Transfer basis under section 10(23G) read with rule 2E for the assessment years 2000-2001 to 2002-2003, subject to compliance with the statute and rule 2E(7)'s record keeping and audit requirements; the Central Government may withdraw approval if the enterprise ceases the infrastructure activity, fails to maintain audited accounts, or fails to furnish the audit report.