Income Tax

Yes, she can do tax consultancy work.......... but cannot represent clients before any tax assessing officers or department, officially.

As per law, eight categories of individuals can officially represent an income tax assessee as an authorised representative on his or her behalf. According to Section 288(2) of the Income Tax Act, 1961, the following persons are eligible to act as an authorised representative of an income tax payer or income tax assessee:

1. Employee or Relative:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (i) of Sub-section (2), any family member, relative or employee of the income tax assessee in question can act as an authorised representative on his or her behalf.

2. Scheduled Bank Officer:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (ii) of Sub-section (2), the Officer of the Scheduled Bank where the income tax assessee in question currently maintains or holds a current account, can act as an authorised representative on his or her behalf.

3. Legal Practitioner:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (iii) of Sub-section (2), an individual who is a legal practitioner, who in this case may be either a lawyer or an advocate, and who is currently practicing law in any of the civil courts within India, can act as an authorised representative on the behalf of the income tax assessee in question.

4. Chartered Accountant:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (iv) of Sub-section (2), the following individuals can act as an authorised representative on the behalf of the income tax assessee in question:

   • • Chartered Accountant
     • Company Auditors
5. Accountancy Examination Graduate:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (v) of Sub-section (2), in accordance with Rule 50 of the Income Tax Rules, 1962, a person or individual who has passed or completed any of the accountancy examinations recognised and conducted by the Board, can act as an authorised representative on the behalf of the income tax assessee in question.

6. Commerce Or Law Degree Holder:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (vi) of Sub-section (2), in accordance with Rule 51 of the Income Tax Rules, 1962, a person or individual who has graduated as well as obtained a degree in law or commerce from any recognized university in India, can act as an authorised representative on the behalf of the income tax assessee in question.

7. Previous Attendees:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (via) of Sub-section (2), the person or individual who has previously attended or presented himself or herself on behalf of any income tax assessee in front of an Income Tax Authority, can also act as an authorised representative on the behalf of the income tax assessee in question. However, this applies only to those individuals who have done so prior to the application of this Act in specific Union Territories of India.

8. Previous Income Tax Practitioners:

   As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (vii) of Sub-section (2), the person or individual who was previously practicing and performing as an Income Tax Practitioner as per the Income Tax Act, 1922, and before the Act came into force, can legally act as an authorised representative on the behalf of the income tax assessee in question

Dear Sir.,

As per above section except person can't act representative....!!!

But, Can run a Consultancy...!!!

Except 8 pointed persons can file ITR and Other IDT...?

Yes........... thats under IT act............ (the query is under income tax)

Under GST Tax Practitioner has  bit more relaxation..........

Yes... Sir...

Sir. One Doubt...

A person don't be get TRP from any law (DT & IDT).

Can He run A Tax Consultancy...?

Any Issues in Future...?

" A person don't be get TRP from any law (DT & IDT).

Can He run A Tax Consultancy...?

Any Issues in Future...?"

As such these unregisterd consultants are 50 more than the registered one under the act..........

No issue under the act till date, unless they do not cross their boundries.......

In case of any cheating,.... client can sue under criminal law........ but that is applicable for every citizen......

SIR.,

How to Handle without any missing of these criterias...?

How to I manage it,,,?

Please give me Any Ideas or Advise...!

Simply stick to principle and persue the course.

Never try to compete, but give quality......... in long run it pays.....

Remember........ nothing is easy or free..... at the same time no effort put in is ever wasted (but gives fruits at its own time)

My Guruji's advise:: whatever is your destiny, you are bound to get, but the way you put your efforts presently builds your future!!

All the best.........