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Rule 51: Educational qualifications prescribed

The Income-tax Rules, 1962Central Act · 1962

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.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule51
Marginal noteEducational qualifications prescribed
JurisdictionCentral
StatusIn force as published by the source

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