Whether chartered accountant, where service is rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub section (3)

Whether chartered accountant, where service is rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub section (3) https://www.taxtmi.com/circulars?id=10637 A practising chartered accountant engaged by a company for professional income tax consultancy is not an officer or employee when the engagement is not whole time and lacks employer control over the manner of execution; such professional engagements constitute a contract for service and do not disqualify the chartered accountant from appointment as auditor under the statutory provision. en-us Thu, 11 Jul 1957 00:00:00 +0530 Tue, 21 Jun 2011 13:59:00 +0530 TaxTMI RSS Generator Whether chartered accountant, where service is rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub section (3) https://www.taxtmi.com/circulars?id=10637 A practising chartered accountant engaged by a company for professional income tax consultancy is not an officer or employee when the engagement is not whole time and lacks employer control over the manner of execution; such professional engagements constitute a contract for service and do not disqualify the chartered accountant from appointment as auditor under the statutory provision. Circulars Companies Law Thu, 11 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10637