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[Cites 0, Cited by 0] [Section 97(3)] [Section 97] [Entire Act]

State of Kerala - Subsection

Section 97(3)(b) in Kerala Value Added Tax Rules, 2005

(b)who has acquired such educational qualifications as are prescribed by the Central Board of Direct Taxes in rule 51 of the Income Tax Rules, 1962, for the purpose of clause (VI) of sub-section (2) of section 288 of the Income-tax Act, 1961 (Central Act 43 of 1961) ; or