Approved Charitable Institution - Definition / Legal Terminology - Income Tax

For the purposes of section 80E(3)(a) of the Income tax Act 1961,- Approved Charitable Institution means- an institution specified in, or, as the case may be, an institution established for charitable purposes and approved by the prescribed authority under clause ( 23C ) of section 10 or an institution referred to in clause ( a ) of sub-section (2) of section 80G;