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[Cites 0, Cited by 8] [Entire Act]

Union of India - Section

Section 51 in Income Tax Rules, 1962

51. 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.