Approval under section 10(23C)(vi) recognises an institution's tax-exempt eligibility subject to compliance with rule 2CA. Approval is granted to Shri Bagaria Bal Vidya Niketan, Laxmangarh, Distt.-Sikar under section 10(23C)(vi) of the Income-tax Act, 1961 for assessment year 2007-08 and onwards, subject to the institution's conformity with the requirements of that clause and the conditions of rule 2CA of the Income-tax Rules, 1962.