Rule-51, Educational qualifications prescribed (IT Rules, 1962)

Rule-51, Educational qualifications prescribed (IT Rules, 1962)

Income Tax

Educational qualifications prescribed.

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.


(II) Rangoon University.


(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.