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    <title>Approval of &quot;M/s Aircel Digilink India Limited&quot; under section 10(23G) of the Income-tax Act, 1961</title>
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    <description>Approval is granted to M/s Aircel Digilink India Limited under section 10(23G) read with rule 2E for specified assessment years for its Cellular Mobile Telephone Service project. The approval is conditional on compliance with section 10(23G) and rule 2E, maintenance of books of account, audit by an accountant, and furnishing the required audit report. The Central Government may withdraw approval if the enterprise ceases to carry on infrastructure facility or fails to maintain audited accounts or submit the audit report.</description>
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