Rule 51 - Educational qualifications prescribed - Income-tax Rules, 1962

Educational qualifications prescribed. 51. 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 Queens University, Belfast and the National University of Dublin. (VI) Pakistan Universities: Any Pakistan University incorporated by any law for the time being in force.