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<h1>Approval authority for section 80G: DG grants approval with UGC or AICTE concurrence for national eminence institutions.</h1> The rule designates the Director General (Income Tax Exemptions) as the approving authority for universities and educational institutions of national eminence for the purpose of section 80G, requiring concurrence of the Secretary, University Grants Commission for non-technical institutions and concurrence of the Secretary, All India Council for Technical Education for technical institutions, with explanatory definitions tying those councils to their establishing Acts.