Approval under section 36(1)(viii) granted to a housing finance company, subject to compliance with that provision. Central Government approves Messrs. Can Fin Homes Limited as a company under section 36(1)(viii) of the Income-tax Act for assessment years 1994-95 to 1996-97, and conditions the approval on the company's conformity with and compliance to the provisions of section 36(1)(viii) of the Income-tax Act.