Rule 252: Educational qualifications for section 515(3)(a)(vi)
Rule 252 prescribes the educational qualifications for section 515(3)(a)(vi): a degree in Commerce or Law from an Indian university or deemed university or a UGC-empowered institution, or an equivalent foreign degree recognised by the Association of Indian Universities. 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 252?
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Rule 252 - Educational qualifications prescribed
The following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):—
(1) A degree in Commerce or Law, conferred by any University in India established by law currently in force, or a deemed university, or an institution with the authority to confer degrees under the University Grants Commission Act, 1956 (3 of 1956).
(2) A degree in Commerce or Law, conferred by any foreign university or educational institution, which is recognised as equivalent to a degree conferred by an Indian University, as determined by the Association of Indian Universities (AIU).
Rule breakdown
Qualifying degrees
Indian degree: a degree in Commerce or Law conferred by a university established by law, a deemed university, or an institution with authority to confer degrees under the University Grants Commission Act, 1956.
Foreign degree: a degree in Commerce or Law from a foreign university or institution recognised as equivalent to an Indian degree, as determined by the Association of Indian Universities (AIU).
How it is used
Proof of the degree goes with the Form No. 171 application under Rule 256.
Rule 257 also requires at least one year of practice before income-tax authorities on the date of application.
Key takeaways
Commerce or Law
Only degrees in Commerce or Law qualify under this rule.
Foreign degrees
Need AIU recognition of equivalence.
Plus practice
Rule 257 adds a one-year practice condition.
Practical checklist
- Get the AIU equivalence document if your degree is from abroad.
Avoid
- Do not apply on the basis of a degree outside Commerce or Law under this clause.
FAQs
Does a foreign law degree qualify?
Yes, if the AIU has determined it to be equivalent to a degree from an Indian university (Rule 252(2)).
Does a degree in economics qualify under Rule 252?
Rule 252 names only degrees in Commerce or Law.
Is a degree enough for registration?
Rule 257 also requires at least one year of practice before income-tax authorities on the date of application.
Glossary
- AIU
- Association of Indian Universities, which determines equivalence of foreign degrees for Rule 252(2).
- Deemed university
- An institution that may confer degrees, recognised in Rule 252(1).