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Rule 18AAA: Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G

The Income-tax Rules, 1962Central Act · 1962

Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G.

For the purpose of sub-clause (iiif) of clause (a) of sub-section (2) of section 80G, the prescribed authority,—

(a) in relation to a university or any non-technical institution of national eminence, shall be the Director General (Income-tax Exemptions), who shall grant approval with the concurrence of the Secretary, University Grants Commission;

(b) in relation to any technical institution of national eminence, shall be the Director General (Income-tax Exemptions) who shall grant approval with the concurrence of the Secretary, All India Council of Technical Education.

Explanation.—For the purposes of this rule,—

(1) "All India Council of Technical Education" means the All India Council of Technical Education established under section 3 of the All India Council for Technical Education Act, 1987 (52 of 1987);

(2) "University Grants Commission" means the University Grants Commission established under section 4 of the University Grants Commission Act, 1956 (3 of 1956).

Where this provision sits

ActThe Income-tax Rules, 1962
Rule18AAA
Marginal notePrescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
JurisdictionCentral
StatusIn force as published by the source

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