Rule 251: Accountancy examinations recognised for section 515(3)(a)(v)
Rule 251 lists six accountancy examinations recognised for section 515(3)(a)(v). A person who has passed one of them may qualify as an authorised representative under that clause. Rules 250 to 268 form one code for authorised income-tax practitioners under section 515: who qualifies, how registration works, and how misconduct is inquired into.
Official notified Income-tax Rules, 2026Need advice on Rule 251?
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Bare law
Rule 251 - Accountancy examinations recognised
The following accountancy examinations are recognised for the purposes of section 515(3)(a)(v):—
(1) the National Diploma in Commerce, awarded by the All-India Council for Technical Education under the Ministry of Education, New Delhi, provided the diploma-holder has taken Advanced Accountancy and Auditing as an elective subject for the Diploma Examination;
(2) Government Diploma in Company Secretaryship, awarded by the Department of Company Affairs, under the Ministry of Corporate Affairs, New Delhi;
(3) final examination of the Institute of Company Secretaries of India, New Delhi;
(4) the final examination of The Institute of Cost Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959);
(5) the departmental examinations conducted by or on behalf of the Central Board of Direct Taxes for Assessing Officers, Class I or Group 'A', Probationers, or for Assessing Officers, Class II or Group 'B', Probationers, or for promotion to the post of Assessing Officers, Class II or Group 'B', as the case may be; and
(6) the Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.
Rule breakdown
The six recognised examinations
National Diploma in Commerce (AICTE, Ministry of Education), if Advanced Accountancy and Auditing was taken as an elective.
Government Diploma in Company Secretaryship (Department of Company Affairs, Ministry of Corporate Affairs).
Final examination of the Institute of Company Secretaries of India.
Final examination of The Institute of Cost Accountants of India.
CBDT departmental examinations for Assessing Officers (Class I/Group A or Class II/Group B probationers, or for promotion to Assessing Officer Class II/Group B).
Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.
Using the rule
Registration is applied for under Rule 256 in Form No. 171 with documentary evidence of eligibility.
Educational degrees (as opposed to examinations) are covered separately in Rule 252 for section 515(3)(a)(vi).
Key takeaways
Six examinations
Only the listed examinations are recognised for clause (v).
Condition for NDC
The National Diploma in Commerce counts only with Advanced Accountancy and Auditing as an elective.
Next step
Apply under Rule 256 with proof of passing.
Practical checklist
- Keep the pass certificate of the examination ready for the Rule 256 application.
Avoid
- Do not rely on an examination that is not in the Rule 251 list for section 515(3)(a)(v).
FAQs
Is the ICSI final examination recognised?
Yes, it is item (3) of Rule 251.
Does the National Diploma in Commerce always qualify?
Only if the holder took Advanced Accountancy and Auditing as an elective subject for the diploma examination.
Where are degree qualifications listed?
In Rule 252, for section 515(3)(a)(vi).
Glossary
- Section 515(3)(a)(v)
- The clause of the Act for which Rule 251 recognises accountancy examinations.
- Form No. 171
- The application form for registration as an authorised income-tax practitioner (Rule 256).