Tax approval under section 10(23G) granted for a BOT toll-road project, conditional on compliance and audited accounts. Central Government approval under section 10(23G) read with rule 2E is granted for specified assessment years to the enterprise carrying out the widening and strengthening of SH No. 41 on a BOT basis. The approval is conditional on compliance with the cited provision and rule, maintenance and audit of books of account as required, and furnishing of the audit report, and may be withdrawn if the enterprise ceases the infrastructure activity or fails to meet the accounting or reporting requirements.