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of <h1>Finance Bill 2015 amends Section 288 of Income-tax Act, redefining 'accountant' and disqualifying fraud convicts for representation.</h1> Clause 77 of the Finance Bill, 2015, amends section 288 of the Income-tax Act, effective June 1, 2015. It redefines 'accountant' as a chartered accountant with a valid practice certificate, excluding certain individuals from this definition, except for representing an assessee. Exclusions include individuals not eligible as company auditors, certain relatives, employees, partners, and those with specific financial interests or relationships with the assessee. The amendment also disqualifies individuals convicted of fraud from representing an assessee for ten years post-conviction. Additionally, it clarifies the definition of 'relative' for these purposes.
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