01 July 2022
Dear Experts, Could you please share with me a format of an undertaking of u/s (4) to (7) of sec 288 of IT Act, which will be submitted to IT Dept. for enrolling as an Income Tax Practitioner.
06 July 2024
Certainly! Here's a basic format for an undertaking under Sections 4 to 7 of Section 288 of the Income Tax Act, which you can use as a template:
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**Undertaking**
I, [Your Name], son/daughter/spouse of [Father's Name], resident of [Your Address], hereby declare and undertake as follows:
1. I am applying to enroll as an Income Tax Practitioner under Section 288 of the Income Tax Act, 1961.
2. I am not disqualified under any of the provisions of Sections 288(4) to 288(7) of the Income Tax Act, 1961, which relate to disqualification of a person from practice as an Income Tax Practitioner.
3. I have not been found guilty of misconduct in any professional capacity which, in the opinion of the Income Tax Department, renders me unfit to be enrolled as an Income Tax Practitioner.
4. I am aware of the duties and responsibilities that come with being an Income Tax Practitioner and I undertake to abide by the code of conduct and ethics prescribed by the Income Tax Department.
5. I understand that any false declaration or information provided by me in this undertaking may lead to disqualification or other legal consequences under the provisions of the Income Tax Act, 1961.
6. I further undertake to promptly notify the Income Tax Department of any changes in my circumstances that may affect my eligibility to practice as an Income Tax Practitioner.
Date: [Date]
Place: [Place]
Signature: ________________________
Name: [Your Name]
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Please ensure to customize the format as per your specific details and requirements. It's advisable to verify with the Income Tax Department or consult with a professional for any additional requirements or changes based on local regulations or updates.
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