An e-Return Intermediary shall now also include, Company Secretary or Cost Accountant with Chartered Accountants and Advocates - Amendment in Notification No. S.O. 1281(E) dated the 27th July, 2007 - - 66/2016 - Income Tax Act, 1961
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e-Return Intermediary inclusion expands to Company Secretaries and Cost Accountants, requiring PAN for firms and individuals. The notification amendment substitutes clauses to state that a firm of Chartered Accountants, Company Secretaries, Cost Accountants or Advocates is eligible as an e-Return Intermediary if the firm has been allotted a Permanent Account Number, and that an individual Chartered Accountant, Company Secretary, Cost Accountant, Advocate or Tax Return Preparer is eligible if allotted a Permanent Account Number.
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.
e-Return Intermediary inclusion expands to Company Secretaries and Cost Accountants, requiring PAN for firms and individuals.
The notification amendment substitutes clauses to state that a firm of Chartered Accountants, Company Secretaries, Cost Accountants or Advocates is eligible as an e-Return Intermediary if the firm has been allotted a Permanent Account Number, and that an individual Chartered Accountant, Company Secretary, Cost Accountant, Advocate or Tax Return Preparer is eligible if allotted a Permanent Account Number.
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