Income-tax Rules, 2026

Rule 252Educational qualifications prescribed

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

The following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):—

(1)A degree in Commerce or Law, conferred by any University in India established by law currently in force, or a deemed university, or an institution with the authority to confer degrees under the University Grants Commission Act, 1956 (3 of 1956).

(2)A degree in Commerce or Law, conferred by any foreign university or educational institution, which is recognised as equivalent to a degree conferred by an Indian University, as determined by the Association of Indian Universities (AIU).

This rule refers to

§ 515 Appearance by authorised representative

Referenced by

Rule 250 Definitions for the purposes of rules 251 to 268