Statements: All birds are fruits.
Some fruits are towers.
All towers are windows.
Conclusions: I. Some birds are towers.
II. Some windows are birds.
III. Some windows are fruits.
IV. Some towers are birds.
In syllogism-based questions, always check the direct relationships between categories in the statements before drawing conclusions. If a conclusion doesn't directly follow from the given statements, it cannot be considered true.
Only III follows
So the correct answer is Only III follows.