Recognised accountancy examinations define qualifying credentials for specified tax and audit-related roles and examinations. Recognised accountancy examinations are specified for the purposes of section 515(3)(a)(v). These include the National Diploma in Commerce with Advanced Accountancy and Auditing as an elective, the Government Diploma in Company Secretaryship, the final examination of the Institute of Company Secretaries of India, and the final examination of the Institute of Cost Accountants of India. The rule also recognises specified departmental examinations for Assessing Officers and the Revenue Audit Examination for Section Officers.
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.
Recognised accountancy examinations define qualifying credentials for specified tax and audit-related roles and examinations.
Recognised accountancy examinations are specified for the purposes of section 515(3)(a)(v). These include the National Diploma in Commerce with Advanced Accountancy and Auditing as an elective, the Government Diploma in Company Secretaryship, the final examination of the Institute of Company Secretaries of India, and the final examination of the Institute of Cost Accountants of India. The rule also recognises specified departmental examinations for Assessing Officers and the Revenue Audit Examination for Section Officers.
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