(5)any public company formed and registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes ][which is eligible for deduction under clause (viii) of sub-section (1) of section 36] [ Substituted by Act 10 of 2000, Section 46, for " which is approved for the purposes of clause (viii) of sub-Section (1) of section 36" (w.e.f. 1.4.2000).], or
