Rule – 18AA, Prescribed authority for approval of a hotel under section 80CC
March 19, 2018
Rule – 18AAAA Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
March 19, 2018

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

18AAAFor 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).]

Reference: www.incometaxindia.gov.in

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