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    <description>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.</description>
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      <description>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.</description>
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