Tax exemption approval under section 10(23b) conditioned on compliance and audited accounts, subject to withdrawal for noncompliance. Approval is granted to M/s Reliable Internet Services Ltd under section 10(23b) read with rule 2E for its cellular mobile telephone project at the Kolkata Metro Service Area, subject to compliance with section 10(23G) and rule 2E and to maintaining and furnishing audited accounts as required; the Central Government may withdraw approval if the undertaking ceases infrastructure operations or fails to maintain or produce the required audited accounts.