(a)"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] [ Substituted by Act 22 of 2007, Section 27, for " notified by the Central Government" (w.e.f. 1.4.2008).][under clause (23-C) of section 10 or an institution referred to in clause (a) of sub-section (2) of section 80-G; [ Substituted by Act 18 of 2005, Section 25, for Section 80-E (w.e.f. 1.4.2006).]