³⁶[Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G.

18AAA. 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).]