|QUERY:||Whether company secretaries are entitled to appear before ITAT? If yes under which provision / rule /case laws?|
|ANSWER:||Sub-section (2) of section 288 of the Income tax Act defines “authorised representative” which includes “any person who has passed accountancy examination recognised in this behalf by the Board”.
Rule 50 of the Income-tax Rules, 1962 recognises the accounting examination, which inter alia, includes final examination of the Institute of Company Secretaries of India, New Delhi” for the purpose of section 288(2)(v) of the Act. Therefore, company secretaries are entitled to appear before ITAT.
|EXPERT:||CA. H. N. Motiwalla|
|SECTION(S):||288, 288(2)(v) & Rule 50|
|CATCH WORDS:||Appearance by authorized representative -Company Secretaries|
Opinion Of Eminent Legal Luminaries On Controversial Issues
Credit: Several of the queries and answers are reproduced with permission from the AIFTP Journal. We thank AIFTP for generously allowing us to host their research material.
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