Rule 63: Approval authority for nationally eminent institutions
Rule 63 identifies the authority and concurrence process for approving a university or educational institution of national eminence under the specified section 133 provision.
Official notified Income-tax Rules, 2026Need advice on Rule 63?
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Bare law
Rule 63 - Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
(1) For the purpose of section 133(1)(a)(vii), the prescribed authority for granting of approval shall be the Principal Chief Commissioner of Income-tax (Exemptions).
(2) The prescribed authority shall grant approval with the concurrence of - (a) the Secretary, University Grants Commission for a University or any non-technical institution of national eminence; and (b) the Secretary, All India Council of Technical Education for any technical institution of national eminence.
(3) For the purposes of sub-rule (2), — (a) "All India Council of Technical Education" means the All India Council of Technical Education established under section 3 of the All India Council for Technical Education Act, 1987 (52 of 1987); and (b) "University Grants Commission" means the University Grants Commission established under section 4 of the University Grants Commission Act, 1956 (3 of 1956).
Rule breakdown
Identify the approval category
The rule is tied to section 133(1)(a)(vii), concerning the stated university or educational-institution category. Check that precise statutory route before preparing an application or relying on an approval.
An institution’s reputation or another accreditation is not itself the prescribed approval under this provision.
The prescribed tax authority
The Principal Chief Commissioner of Income-tax (Exemptions) is the authority designated to grant the approval.
Retain the actual approval instrument and its scope. Do not treat a recommendation from another body as the final approval without checking the prescribed authority’s decision.
UGC concurrence for universities and non-technical institutions
The approval is to be granted with the concurrence of the Secretary of the University Grants Commission for a university or non-technical institution of national eminence.
Identify the institutional category and keep the concurrence and supporting records relevant to that route.
AICTE concurrence for technical institutions
For a technical institution of national eminence, the rule requires concurrence of the Secretary of the All India Council of Technical Education. The rule defines the two statutory bodies by their establishing Acts.
The institution should match its application to the correct concurrence route and the current official administrative procedure. The rule does not supply a separate numbered application form or deadline in its text.
Key takeaways
Named approval authority
Principal Chief Commissioner of Income-tax (Exemptions).
Category-specific concurrence
UGC for the stated university/non-technical route; AICTE for the technical route.
Approval evidence matters
Keep the actual instrument and its scope.
Practical checklist
- Confirm the section 133 category.
- Match the institution to the required concurrence route.
- Retain approval and supporting records.
Avoid
- Do not substitute general accreditation for this specific approval.
- Do not confuse concurrence with the final approval authority.
FAQs
Who is the prescribed approval authority?
The Principal Chief Commissioner of Income-tax (Exemptions).
Which concurrence applies to a technical institution?
The Secretary of the All India Council of Technical Education under sub-rule (2)(b).
Does the rule prescribe a numbered application form?
No separate numbered form is stated in Rule 63; check current official procedure for the applicable approval route.
Glossary
- Prescribed authority
- Principal Chief Commissioner of Income-tax (Exemptions) for this rule.
- Concurrence
- The required agreement of the relevant UGC or AICTE Secretary under sub-rule (2).