Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Authorised representative eligibility turns on recognised accountancy examinations and specified departmental and audit examinations. Recognised accountancy examinations are specified for eligibility of authorised representatives under the Income-tax Rules. These include the National Diploma in Commerce with Advanced Accountancy and Auditing as elective subjects, the Government Diploma in Company Secretaryship, and the Final Examination of the Institute of Company Secretaries of India. Recognition also covers the Final Examination of the Institute of Cost and Works Accountants of India, departmental examinations for Assessing Officers conducted by or on behalf of the Central Board of Direct Taxes, and the Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative eligibility turns on recognised accountancy examinations and specified departmental and audit examinations.
Recognised accountancy examinations are specified for eligibility of authorised representatives under the Income-tax Rules. These include the National Diploma in Commerce with Advanced Accountancy and Auditing as elective subjects, the Government Diploma in Company Secretaryship, and the Final Examination of the Institute of Company Secretaries of India. Recognition also covers the Final Examination of the Institute of Cost and Works Accountants of India, departmental examinations for Assessing Officers conducted by or on behalf of the Central Board of Direct Taxes, and the Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.
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