Rule – 18AA, Prescribed authority for approval of a hotel under section 80CC
March 19, 2018Rule – 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
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).] |
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