https://www.taxtmi.com/acts?id=53503 Recognised accountancy examinations are specified for the purposes of section 515(3)(a)(v). These include the National Diploma in Commerce with Advanced Accountancy and Auditing as an elective, the Government Diploma in Company Secretaryship, the final examination of the Institute of Company Secretaries of India, and the final examination of the Institute of Cost Accountants of India. The rule also recognises specified departmental examinations for Assessing Officers and the Revenue Audit Examination for Section Officers. en-us Fri, 20 Mar 2026 18:34:45 +0530 Wed, 08 Apr 2026 14:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53503 Recognised accountancy examinations are specified for the purposes of section 515(3)(a)(v). These include the National Diploma in Commerce with Advanced Accountancy and Auditing as an elective, the Government Diploma in Company Secretaryship, the final examination of the Institute of Company Secretaries of India, and the final examination of the Institute of Cost Accountants of India. The rule also recognises specified departmental examinations for Assessing Officers and the Revenue Audit Examination for Section Officers. Act-Rules Income Tax Fri, 20 Mar 2026 18:34:45 +0530 https://www.taxtmi.com/acts?id=53503