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Income Tax

Dipam Guha Thakurata (148 Points)

07 November 2017

My Wife is M.A Degree holder and pass Tax Consultancy Course so can she Open her own Tax Consultancy?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (174774 Points)
Replied 07 November 2017

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

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Dipam Guha Thakurata (148 Points)
Replied 07 November 2017

Am B.Com Graduate and done Tax Consultancy Course so,can I represent clients against tax assesing officers?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (174774 Points)
Replied 07 November 2017

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:

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.
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.
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.
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
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.
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.
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.
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