CA VISHUKANT GOEL (CHARTERED ACCOUNTANT) (88 Points)
18 April 2016
CA Prakash N
(Head - Indirect Tax (GST & FTP))
(373 Points)
Replied 19 April 2016
"Competent authority" means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non requirement of such certificate from such authority, from any of the following, namely:––
(A) architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(B) chartered engineer registered with the Institution of Engineers (India); or
(C) licensed surveyor of the respective local body of the city or town or village or development or planning authority;
Provision : Explanation to entry no. 2 to Section 66E (Declared Service_)
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 19 April 2016
What Prakash says is correct.
In most States the Architects and regd. Chartered Engineers are authorised.
CA VISHUKANT GOEL
(CHARTERED ACCOUNTANT)
(88 Points)
Replied 19 April 2016
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
