Income Tax Department

Ministry of Finance, Government of India

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Rule Number 252

Educational qualifications prescribed

Rule Number

252

Upload Date

08/01/2026

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).

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