Approval under section 36(1)(viii): company status granted to Delhi Financial Corporation subject to compliance for specified assessment years. Central Government approves M/s. Delhi Financial Corporation as a company for the purposes of clause (viii) of sub section (1) of section 36 of the Income tax Act for assessment years 1989-90 to 1995-96, subject to the condition that the company conform to and comply with the statutory provisions of that clause.