Maulin Mistry (CERTIFIED TAX RETURN PREPARER) (58 Points)
15 October 2013
Sir I'm a certified Tax Return Preparer(TRP).
I WANT TO KNOW CAN I APPLY FOR LICENSE OF REGISTERED INCOME TAX PRACTITIONER(ITP) U/S 288 OF INCOME TAX DEPARTMENT??
NOUFAL
(ACCOUNTANT)
(762 Points)
Replied 26 November 2013
for registration as a income tax practitioner you must have possess required qualification as per sec. 288 (a) of income tax act 1961.and you must appear before income tax offier in minimum two cases. then you are entitled to registered yourself as a income tax practitioner.
for registration you have apply in form no. 39 along with all documentary evidence.
Sectinh 288 enumerates who could be authorised representative of an assessee. The commisisoner of Income tax ia an authrority who can grant the certificate of practice as Tax consultant to any applicants who possess requisite qualtification/ See rule 54 of Income tax Rules and form No.39 for application fo registration as authorised income tax practioner and rule 55 and form no.40 for Form of certificate by Commisoner of Income tax for registration of authriose representative.
If you are a law degeree holder you can practice by virture of certificate issued by the Bar council of india.if you are CA you can practice by virtue of your membership. If you are a mere graduate of commerce or accountant you have to apply before Commisioner of Incometax of the respective area where you file your individual return for obtaining such certificate of practice from Commissioner of Income.tax. You have to fill up the form No.39 and enclose the testimonials and also minimum details of two tax cases that you have represented either alone or with your senior practioner. A certificate to that effect should be obtained from your senior.
On receiving the certificate of Commmissiiosnr you can be a authorise tax consultant.
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