Approval under section 10(23C)(vi): institution recognized for tax exemption subject to statutory compliance. Approval under Section 10(23C)(vi) recognizes Step by Step Shiksha Samiti Jaipur as eligible for the tax exemption regime, effective for the assessment year 2008-2009 and onwards, subject to the society's conformity with the eligibility conditions of Section 10(23C)(vi) and the procedural requirements of the Income-tax Rules.