Rule 251 lists six accountancy examinations recognised for section 515(3)(a)(v), including the National Diploma in Commerce with Advanced Accountancy and Auditing as an elective, the Government Diploma in Company Secretaryship, the final examinations of the Institute of Company Secretaries of India and The Institute of Cost Accountants of India, departmental examinations of the Central Board of Direct Taxes, and the Revenue Audit Examination for Section Officers.
251
Rules 2026 · Rule 251
Accountancy examinations recognised (authorised income-tax practitioners)
Rules 201-260
The list. (1) The National Diploma in Commerce awarded by the All-India Council for Technical Education, if the holder took Advanced Accountancy and Auditing as an elective; (2) the Government Diploma in Company Secretaryship awarded by the Department of Company Affairs; (3) the final examination of the Institute of Company Secretaries of India; (4) the final examination of The Institute of Cost Accountants of India; (5) the departmental examinations conducted by or for the Central Board of Direct Taxes for Assessing Officers (Class I or Group A, or Class II or Group B) probationers, or for promotion to Assessing Officer, Class II or Group B; and (6) the Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.