15 April 2015
Who can sign form 15 CB, (it mentions a Chartered Accountant, sec 288 of the IT Act), however on a plain reading of the section on a conjoint basis one may conclude that it can be signed by a member (without a COP). Can a CA with COP can sign or it can be even a member.
15 April 2015
However, Chartered Accountants Act, 1949 and regulations prohibits a Chartered Accountant not holding a valid Certificate of Practisein doing 'ATTEST FUNCTIONS'. Signing a Form means you are undertaking an attest function. A Chartered Accountants is abide by the CA Act and Regulations threto. So, a CA without COP can't sign.
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