Housing Finance Company approval permits tax treatment under section 36(1)(viii) subject to compliance with that provision. M/s. Vidarbha Housing Development Finance Co. Limited is approved as a Housing Finance Company for the purposes of section 36(1)(viii) of the Income-tax Act, 1961 for the assessment years 1996-97 to 1998-99, and the approval is conditional on the company conforming to and complying with the provisions of section 36(1)(viii).