. . 288(2)(v) & Rule 50 – Tax Questions and Answers

Section: 288(2)(v) & Rule 50

  • Appearance by authorized representative -Company Secretaries

    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 Delhiā€ for the purpose of section 288(2)(v) of the Act. Therefore, company secretaries are entitled to appear before ITAT