rule 252
Educational qualifications prescribed
Income-tax Rules, 2026Tax2026335 rules
Statutory text
Educational qualifications prescribed.
252. 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).
Study data processing for this section.
PDF: pending for this language.