Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Authorized representatives qualification requires a Commerce or Law degree from specified recognised universities. A degree in Commerce or Law is prescribed as the educational qualification for the purpose of clause (vi) of sub-section (2) of section 288. Recognised degrees include those conferred by any Indian University incorporated by law, Rangoon University, specified English and Welsh Universities, specified Scottish Universities, specified Irish Universities, and any Pakistan University incorporated by law.
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.
Authorized representatives qualification requires a Commerce or Law degree from specified recognised universities.
A degree in Commerce or Law is prescribed as the educational qualification for the purpose of clause (vi) of sub-section (2) of section 288. Recognised degrees include those conferred by any Indian University incorporated by law, Rangoon University, specified English and Welsh Universities, specified Scottish Universities, specified Irish Universities, and any Pakistan University incorporated by law.
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