Tax exemption for approved infrastructure enterprise confirmed, subject to compliance, audit obligations and potential withdrawal on noncompliance. Central Government granted tax-exemption approval to Ahmedabad Mehsana Toll Road Company Ltd. as an approved infrastructure enterprise for specified assessment years, covering the widening and strengthening of SH No. 41 on a Build Operate Transfer basis. The approval is conditional on compliance with statutory provisions and rule 2E, maintenance of books of account, statutory audit by an accountant, and furnishing the audit report; approval may be withdrawn for cessation of the facility, failure to maintain or audit accounts, or failure to furnish the audit report.