Rule 63 makes the Principal Chief Commissioner of Income-tax (Exemptions) the authority that approves a University or educational institution of national eminence for section 133(1)(a)(vii), with the concurrence of the University Grants Commission or the All India Council of Technical Education.
63
Rules 2026 · Rule 63
Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
Rules 60-76
The rule. The prescribed authority is the Principal Chief Commissioner of Income-tax (Exemptions) (sub-rule 1). Approval is given 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 (sub-rule 2).
Definitions (sub-rule 3). The All India Council of Technical Education is the Council established under section 3 of the All India Council for Technical Education Act, 1987; the University Grants Commission is the Commission established under section 4 of the University Grants Commission Act, 1956.