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Rule 51 of Income Tax Rules 1962: Educational Qualifications Prescribed
Rule 51 : Educational qualifications prescribed
(Part XI : Authorised Representatives)
"The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 :—
A degree in Commerce or Law conferred by any of the following Universities:—
(I)Indian Universities : Any Indian University incorporated by any law for the time being in force.
(III)English and Welsh Universities : The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales.
(IV)Scottish Universities : The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews.
(V)Irish Universities : The Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin.
(VI)Pakistan Universities: Any Pakistan University incorporated by any law for the time being in force."
Reference/Source: Check at Income Tax site for latest version of the Rules - link