Section 288 of the Income Tax Act, 1961 provides as under: Appearance by authorised representative. 288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being— (i) a person related to the assessee in any manner, or a person regularly employed by the assessee; or (ii) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or (iii) any legal practitioner who is entitled to practise in any civil court in India; or (iv) an accountant; or (v) any person who has passed any accountancy examination recognised in this behalf by the Board; or (vi) any person who has acquired such educational qualifications as the Board may prescribefor this purpose; or Each of the above items are independent this is very clear from the word OR at the end.
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Therefore a legal practioner can practice as income tax or sales tax practitioner without being a CHARTERED ACCOUNTANT.
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