Rule-51 (of Income Tax Rules, 1962), Educational qualifications prescribed

The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 (of Income Tax Act, 1961) :—

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.