Company secretary profession notified under section 44AA(1), bringing members in practice within tax record keeping scope. Notification under section 44AA(1) designates the profession of company secretary as covered by that provision and defines 'company secretary' for this purpose as a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub section (2) of section 2 of the Company Secretaries Act, 1980.
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.
Company secretary profession notified under section 44AA(1), bringing members in practice within tax record keeping scope.
Notification under section 44AA(1) designates the profession of company secretary as covered by that provision and defines "company secretary" for this purpose as a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub section (2) of section 2 of the Company Secretaries Act, 1980.
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