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    <title>Approved M/s BSES Telecom Limited. Internet Service Provider (ISP) Division under Sec. 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s BSES Telecom Limited, ISP Division, for tax exemption as an infrastructure provider covering internet services, data centre facilities and an international satellite gateway under the licence agreement; the approval is conditional on conformity with the exemption provisions and the procedural rule, including maintaining books of account, having accounts audited by a qualified accountant and furnishing the required audit report, and may be withdrawn if the undertaking ceases the infrastructure activity or fails the audit and reporting requirements.</description>
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