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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Educational qualifications for authorised representatives: degree in Commerce or Law required from specified universities under tax rules.</h1> Prescribes that an authorised representative under clause (vi) of sub section (2) of section 288 must hold a degree in Commerce or Law, and specifies recognised universities whose degrees meet this qualification, including any Indian or Pakistan university incorporated by law, Rangoon University, listed English, Welsh, Scottish and Irish universities.

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