Deduction eligibility revised: approval requirement replaced by eligibility for deduction under clause (viii) of section 36 provision. The amendment replaces the phrase 'approved by the Central Government under clause (viii) of sub section (1) of section 36' with 'eligible for deduction under clause (viii) of sub section (1) of section 36' in Explanation 4, clause (c) of section 43B, thereby substituting an approval condition with an eligibility-for-deduction criterion for the items governed by that explanation clause.