Rule – 51, Educational qualifications prescribed

51. The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 :—

²⁹A degree in Commerce or Law conferred by any of the following Universities:—

(I) Indian Universities :
³⁰Any Indian University incorporated by any law for the time being in force.
(II) Rangoon University.
(III) English and Welsh Universities :
The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales.
(IV) Scottish Universities :
The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews.
(V) Irish Universities :
The Universities of Dublin (Trinity College), the Queen’s University, Belfast and the National University of Dublin.
(VI) Pakistan Universities:
Any Pakistan University incorporated by any law for the time being in force.

Reference: www.incometaxindia.gov.in