Approval under section 36(1)(viii) allows G.L.F.L. Housing Finance limited deduction claims subject to compliance conditions. Approval of G.L.F.L. Housing Finance Limited by the Central Government under section 36(1)(viii) of the Income-tax Act, 1961, is notified for the assessment years 1998-99 and 1999-2000, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).