Section 2(l) in The University Grants Commission (Recognition and Monitoring of Assessment & Accreditation Agencies) Regulations, 2018
(l)"Higher Educational Institution" means an institution of learning including a University, an Institution Deemed to be University, a College, an institution of national importance declared as such by an Act of Parliament, or a constituent unit of such institution, which is imparting (whether through conduct of regular classes or distance education systems) higher education beyond twelve years of schooling leading to the award of a degree or diploma;
