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of <h1>Rule 18AAA: How Universities Gain Approval for National Eminence Under Section 80G with Required Concurrences</h1> Rule 18AAA of the Income-tax Rules, 1962, specifies the prescribed authority for approving universities or educational institutions of national eminence under section 80G. For non-technical institutions, the authority is the Director General (Income Tax Exemptions), who must obtain concurrence from the Secretary of the University Grants Commission. For technical institutions, the same Director General serves as the authority but requires concurrence from the Secretary of the All India Council of Technical Education. The rule defines both the University Grants Commission and the All India Council of Technical Education as statutory bodies established under their respective Acts.
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