Income Tax Law
Income-tax Rules, 2026
Rule 63Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)For the purpose of section 133(1)(a)(vii), the prescribed authority for granting of approval shall be the Principal Chief Commissioner of Income-tax (Exemptions).
(2)The prescribed authority shall grant approval with the concurrence of -
(a)the Secretary, University Grants Commission for a University or any non -technical institution of national eminence; and
(b)the Secretary, All India Council of Technical Education for any technical institution of national eminence.
(3)For the purposes of sub-rule (2), —
(a)"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); and
(b)"University Grants Commission" means the University Grants Commission established under section 4 of the University Grants Commission Act, 1956 (3 of 1956).