Educational qualifications for clause (f) of section 78 under the Black Money Rules mirror Income-tax Rules, 1962 rule 51. The educational qualifications applicable to clause (f) of sub-section (3) of section 78 under the Black Money Rules, 2015 are identical to those prescribed in rule 51 of the Income-tax Rules, 1962, creating a direct cross-reference to the Income-tax Rules standard.