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<h1>Tax exemption under section 10(23G) approved for cellular service, conditional on compliance, audited accounts and reporting.</h1> Approval is granted to the Cellular Mobile Telephone Service of M/s RPG Cellcom Limited in the M.P. Circle for specified assessment years, conditional on conformity with the tax exemption provisions and related rules. The enterprise must maintain books of account, obtain an accountant's audit, and furnish the audit report as required; the Central Government may withdraw approval if the enterprise ceases to provide the infrastructure facility or fails to maintain, audit, or furnish accounts and the audit report.