Approval procedure for charitable educational and medical institutions under income-tax rules, including prescribed authority, application form, and limited approval period. Rule 2CA formerly prescribed the approval procedure under sub-clauses (vi) and (via) of clause (23C) of section 10 for universities, educational institutions, hospitals, medical institutions, and related funds, trusts, or institutions. It required applications in Form No. 56D, identified the prescribed authority, limited approvals granted before 1 December 2006 to a maximum of three assessment years, and defined key expressions for the approval framework. The rule was later omitted.