22 February 2012
Dear sir, plz clear my confusion, can a cost Accountant (icwai) sign form 15CB OR Cost Accountant come under explanation of accountant u/s 288 on income tax act
22 February 2012
No, as per explanation given under section 288 an accountant means a Chartered Accountant within the meaning of Chartered Accountant Act..
So wherever sign is required to be obtained from an accountant as per section 288 only a chartered accountants are competent to sign..