Approval under section 10(23C)(vi) recognises an educational institution's tax-exempt status, subject to compliance for specified years. Approval is granted to the Daly College, Indore under sub-clause (vi) of clause (23C) of section 10, read with rule 2CA of the Income-tax Rules, for the assessment years 1999-2000, 2000-2001 and 2001-2002, subject to the college conforming to and complying with the provisions of that sub-clause and rule.