Tax approval under section 10(23G) is conditional and may be withdrawn for cessation or audit non compliance. Approval is granted to M/s Narmada Infrastructure Construction Enterprise Ltd under section 10(23G) read with rule 2E for assessment years 2002-2003 to 2004-2005 for its bridge project, subject to conformity with the Act and rule 2E. The approval is conditional on maintaining books, obtaining and furnishing an audit report as required by sub rule (7) of rule 2E, and may be withdrawn if the enterprise ceases the infrastructure facility or fails audit or reporting obligations.