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    <title>Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 (Omitted)</title>
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    <description>Rule 2CA prescribed the approval procedure for universities, educational institutions, hospitals and medical institutions under section 10(23C)(vi) and (via). It required applications in Form No. 56D, identified the prescribed authority for receiving them, and provided that approvals granted before 1 December 2006 would remain effective for not more than three assessment years at a time. The notes record later changes in the authorised authority, transitional treatment for pending applications, and the eventual omission of the rule.</description>
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      <description>Rule 2CA prescribed the approval procedure for universities, educational institutions, hospitals and medical institutions under section 10(23C)(vi) and (via). It required applications in Form No. 56D, identified the prescribed authority for receiving them, and provided that approvals granted before 1 December 2006 would remain effective for not more than three assessment years at a time. The notes record later changes in the authorised authority, transitional treatment for pending applications, and the eventual omission of the rule.</description>
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