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of <h1>Idea Cellular Ltd. gains approval under section 10(23G) for 2002-2005, contingent on compliance with Rule 2E.</h1> M/s Idea Cellular Ltd., formerly known as Birla AT&T Communication Ltd., has been approved by the Central Government under section 10(23G) of the Income-tax Act, 1961, for the assessment years 2002-2003, 2003-2004, and 2004-2005. This approval is contingent upon the company adhering to section 10(23G) and rule 2E of the Income-tax Rules, 1962. The approval may be revoked if the company ceases infrastructure operations, fails to maintain audited accounts, or does not submit the required audit report. The approval pertains to their cellular mobile telephone services in the Maharashtra and Gujarat Circles.
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