Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Prescribed authority for educational institution approval under section 80G requires concurrence from the relevant national commission. Prescribed authority for approval of a university or educational institution of national eminence under section 80G is the Director General (Income tax Exemptions). Approval for a university or non-technical institution requires the concurrence of the Secretary, University Grants Commission, while approval for a technical institution requires the concurrence of the Secretary, All India Council of Technical Education. The rule also identifies the two bodies by reference to their establishing statutes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prescribed authority for educational institution approval under section 80G requires concurrence from the relevant national commission.
Prescribed authority for approval of a university or educational institution of national eminence under section 80G is the Director General (Income tax Exemptions). Approval for a university or non-technical institution requires the concurrence of the Secretary, University Grants Commission, while approval for a technical institution requires the concurrence of the Secretary, All India Council of Technical Education. The rule also identifies the two bodies by reference to their establishing statutes.
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