Mr. X is practicing CA. He is open NSDL PAN & TAN Facility Centre in his office premises. In the following situation he is Professional Misconduct or not ?
a) He is letter to all the CA Firms in that city – that PAN & Tan Facility Centre is open in above address.
b) He is letter to all Bank, Financial Institution, Collages, School etc. in that particular city that Preparation & submission of Form No. 24Q, 26Q, 27Q etc. are made available.
c) He is pamphlet in all Bank & Financial Institution that PAN & TAN is application centre is available in Mr. X & Co., Chartered Accountant.