Educational qualification for tax return preparers: bachelor degree or intermediate membership in chartered, company secretary, or cost accountancy institutes required. An individual is eligible to act as a Tax Return Preparer if they hold a bachelor degree from a recognised Indian university or institution, or have passed the intermediate level examination of the Institute of Chartered Accountants, the Institute of Company Secretaries, or the Institute of Cost Accountants.
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.
Educational qualification for tax return preparers: bachelor degree or intermediate membership in chartered, company secretary, or cost accountancy institutes required.
An individual is eligible to act as a Tax Return Preparer if they hold a bachelor degree from a recognised Indian university or institution, or have passed the intermediate level examination of the Institute of Chartered Accountants, the Institute of Company Secretaries, or the Institute of Cost Accountants.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.