https://www.taxtmi.com/acts?id=53504 Educational qualifications for section 515(3)(a)(vi) require a degree in Commerce or Law from an Indian university, a deemed university, or an institution authorised under the University Grants Commission Act, 1956. A foreign degree in Commerce or Law is also accepted if the Association of Indian Universities recognises it as equivalent to an Indian university degree. The rule thus sets out the domestic and foreign qualification routes for the prescribed requirement. en-us Fri, 20 Mar 2026 18:35:02 +0530 Wed, 08 Apr 2026 14:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53504 Educational qualifications for section 515(3)(a)(vi) require a degree in Commerce or Law from an Indian university, a deemed university, or an institution authorised under the University Grants Commission Act, 1956. A foreign degree in Commerce or Law is also accepted if the Association of Indian Universities recognises it as equivalent to an Indian university degree. The rule thus sets out the domestic and foreign qualification routes for the prescribed requirement. Act-Rules Income Tax Fri, 20 Mar 2026 18:35:02 +0530 https://www.taxtmi.com/acts?id=53504