private higher education institution

"private higher education institution" has the same meaning as assigned to it under section 2 of the Private Higher Educational Institutions Act 1996 [Act 555];
PU(A) 184/2006 - INCOME TAX (DEDUCTION FOR EXPENDITURE INCURRED FOR THE DEVELOPMENT AND COMPLIANCE OF NEW COURSES BY PRIVATE HIGHER EDUCATION INSTITUTIONS) RULES 2006
2. Interpretation