Authorised Rep . Sec 288 (2) i

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Querist : Anonymous

Querist : Anonymous (Querist)

30 July 2010 As per Sec 288 (2) any person related to assessee in any manner can be his authorized representative. This is what I understood.

So, any body , without any condition of minimum qualification , can represent the assessee saying that he is related to the assessee as freind. So in a nutshell, anyone without being CA/LLB or Bcom can practise as Income tax conultant ???

Please help....

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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30 July 2010 Yes anyone can appear as AR. When you appear as Authorised Representative they never ask about your qualification. But you should have knowledge about the various provisions of law.

mohinder kansal

mohinder kansal (Expert)
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30 July 2010 288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative.

(2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being—

(i) a person related to the assessee in any manner, or a person regularly employed by the assessee; or

(ii) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or

(iii) any legal practitioner who is entitled to practise in any civil court in India; or

(iv) an accountant; or

(v) any person who has passed any accountancy examination recognised in this behalf by the Board; or

(vi) any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or

1[(via) any person who, before the coming into force of this Act in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or]

(vii) any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practising as such.

Explanation.—In this section, "accountant" means a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), and includes, in relation to any State, any person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in that State.

No person—

(a) who has been dismissed or removed from Government service after the 1st day of April, 1938; or

(b) who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, other than a penalty imposed on him under 3[clause (ii) of sub-section (1) of] section 271; or

(c) who has become an insolvent,
shall be qualified to represent an assessee under sub-section (1), for all times in the case of a person referred to in sub-clause (a), for such time as the 4[Chief Commissioner or Commissioner] may by order determine in the case of a person referred to in sub-clause (b), and for the period during which the insolvency continues in the case of a person referred to in sub-clause (c).

(5) If any person—

(a)who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an incometax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be;

(b)

who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1).

It can be seen that only specified person can be AR under the Act. Either he should be qualified as above said or should possess a valid income tax practitioner certificate issued by the income tax department

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Querist : Anonymous

Querist : Anonymous (Querist)

31 July 2010 Dear Mohinder Kansal,
Please refer 288 (2)(i)
1. Any person means any person , say my freind who is not qualified CA/LLB etc and who is just 10th pass but have good knowledge of I-T can appear on my behalf ?

2. Further, my friend will not need any income tax practioners license etc ????

Please comment & clarify the issue....

Since you are an expert , so further based on your experience just tell me that a person who is just 10th pass but have good knowledge of I-T can practise as a tax consulatnt ????

Thank you .

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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31 July 2010 Dear i am saying it from my practical experience any one can appear as AR to present the case if he has good knowledge of Income Tax.
Only thing which matters is you should have good knowledge regarding various provisions of Income Tax. I myself appeared as AR of a company when i was only B.Com. So i am saying this from my own experience.

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Querist : Anonymous

Querist : Anonymous (Querist)

01 August 2010 Sanjay.
Appearing on behalf on co. is totally diff case and further you were Bcom.

If,the person is just 10th pass, yes take it for granted that he is having required knowledge of I-T, can he work as an I-T consultant ? without violating any law??

Please comment .

Aditya Maheshwari

Aditya Maheshwari (Expert)
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02 August 2010 First of all an assessee or any person needs to give authority to people as specified in Section 288(2) which includes a person related to the assessee in any manner, or a person regularly employed by the assessee.

So the main point out here is that the assessee must have confidence in a person to give him authority. If the assessee feels that the person being appointed is capable of representing him before Income Tax and falling within the provisions of Section 288 then may be given authority.

Also for the purpose of Section 288(2)(vi) the following qualification have been prescribed:
Educational qualifications prescribed.

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

97A degree in Commerce or Law conferred by any of the following Universities:—

(I) Indian Universities :

Any 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.

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Querist : Anonymous

Querist : Anonymous (Querist)

02 August 2010 Aditya Thank you for your kind support.

Aditya so "the authroised rep" must be qualified as per your post and only when he is qualified a sper your post he can be authorised rep ?????

So, even if a person is having good knowledge of I-T rules if he is not qualified he cant appear as authorised rep ?? pls confirm

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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03 August 2010 If u are appointing a person as per section 288(2)(i) to (ii) then no educational qualification is required and if u want to appoint a person u/s 288(2)(vi) then the above mentioned qualifications must be required.

mohinder kansal

mohinder kansal (Expert)
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07 August 2010 If the AR doesn't have the educational qualification as discussed by the experts, a person related to the assessee in any manner can be AR, but he/she should be related to the assessee (this is also a qualification). The person appointing the AR can take care of his interest himself to ensure that the person whom is appointing the AR can plead the case satisfactorily. There is no educational qualification for a person related to the assessee to be his AR. As per letter of the Board F.No. 21/4/63, brother-in-law or father-in-law of an assessee can appear as AR under s.288(2)(i)- a person who works part-time as an Accountant for an assessee regularly will be one who is "regularly employed" within the meaning of s. 288(2)(i).