Rule 252: The following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):—
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme the following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):— ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 252 - The following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):—
252. 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 co
Nature of business relationship.
Rule breakdown
252. 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 t
Nature of business relationship.
Key takeaways
Legal Provision
Yeh rule section 515(3)(a)(vi) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 515(3)(a)(vi) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule section 515(3)(a)(vi) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 515(3)(a)(vi) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.
Yeh rule section 515(3)(a)(vi) ke liye kya hai?
Yeh rule section 515(3)(a)(vi) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.