Please Help: authorized representative before IT authority.
Posted Date : 20-Jun-2013 , 03:10:20 pm | Posted By VINOD SAHARAN
A servicing chartered accountant (not in practice) can be an authorized representative of an assesse (assesse not his relative) before income tax authority. Please state the relevant provision with rule/section.
Category : Income Tax | Answers : 2 | Comments : 1 | Hits : 81
Answers
Answer By: Vikash Kumar Jha
No
Answer By: Vikash Kumar Jha
One a person become a member ICAI he is bound by provision of the CA Act and its regulations. If a member suspended and is not holding Certificate of Practice, he cannot in any other capacity take up any practice separable from his capcity to practice as a member of ICAI. And on the graund of that "a member shall not be deemed to be in practice if he is acting as a representative for taxation in his personal capacity and capacity as an employee. As pe definition of COP
Comments
VINOD SAHARAN
25-Jun-2013 , 01:25:04 pmvikash ji, but sec 288 is silent in this regard. may you please mention why he/she is not to be a autorized repersentative.