Rule 252 prescribes a degree in Commerce or Law from an Indian university (or deemed university or degree-granting institution) or from a foreign institution recognised as equivalent by the Association of Indian Universities, as the qualification for section 515(3)(a)(vi).
252
Rules 2026 · Rule 252
Educational qualifications prescribed (authorised income-tax practitioners)
Rules 201-260
The rule. (1) A degree in Commerce or Law conferred by any University in India established by law currently in force, a deemed university, or an institution with authority to confer degrees under the University Grants Commission Act, 1956. (2) A degree in Commerce or Law conferred by a foreign university or educational institution that is recognised as equivalent to a degree conferred by an Indian University, as determined by the Association of Indian Universities.