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<h1>Approval under section 36(1)(viii) allows deduction claims subject to corporate object, annual filings and reserve maintenance.</h1> Approval under section 36(1)(viii) is granted to M/s Cent Bank Home Finance Ltd., Bhopal, permitting deduction claims for the specified assessment years, conditional on the company carrying on long-term residential housing finance as its main object, annually submitting audited accounts and a statement of the deduction claimed by the return filing due date, creating and maintaining the statutory special reserve, and complying with all other conditions of section 36(1)(viii).