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    <title>Approved enterprise Cellular Mobile Telephone Service in M. P. Circle of RPG Cellcom Limited, New Delhi u/s 10(23G)</title>
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    <description>Approval is granted to Cellular Mobile Telephone Service of RPG Cellcom Limited for specified assessment years under the Income-tax Act provision for approved enterprises read with the Income-tax Rules. The approval is conditional on conformity with the statutory provision and rule, including maintaining books of account, obtaining an accountant&#039;s audit, and furnishing the audit report. The Central Government may withdraw approval if the enterprise ceases to provide infrastructure facility or fails to meet the audit and reporting obligations. The notification identifies the enterprise and cites its licensing background and the assessment years to which the approval applies.</description>
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