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of <h1>Recognized Accountancy Exams Under Rule 50 for Section 288: Key Qualifications for Tax Professionals Listed</h1> Rule 50 of the Income-tax Rules, 1962, specifies recognized accountancy examinations for clause (v) of sub-section (2) of section 288. These include the National Diploma in Commerce with Advanced Accountancy and Auditing from the All-India Council for Technical Education, the Government Diploma in Company Secretaryship, the Final Examination of the Institute of Company Secretaries of India, the Final Examination of the Institute of Cost and Works Accountants of India, departmental examinations for Assessing Officers conducted by the Central Board of Direct Taxes, and the Revenue Audit Examination for Section Officers by the Comptroller and Auditor General of India.
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