Tax exemption approval under section 10(23C)(vi) granted to an educational society, conditional on rule 2CA compliance. The Central Board of Direct Taxes approves Gyan Bharati, Calcutta for the relevant tax exemption for the assessment years 1999-2000 to 2001-2002, provided the society conforms to the substantive requirements of the exemption provision and to rule 2CA of the Income-tax Rules, 1962.