https://www.taxtmi.com/article/detailed?id=6019 The Direct Tax Code, 2013 expressly includes Company Secretaries within the definition of accountant, enabling them to perform prescribed tax audits, provide transfer pricing and international transaction reports, certify book profit computations, conduct audits of nonprofit and political party accounts where conditions apply, and furnish prescribed audit reports to tax authorities; the Code also details special-audit procedures, nomination and reporting requirements, and preserves distinct eligibility rules for Tribunal accountant members and authorised representatives. en-us Mon, 19 Jan 2015 08:17:55 +0530 Mon, 19 Jan 2015 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6019 The Direct Tax Code, 2013 expressly includes Company Secretaries within the definition of accountant, enabling them to perform prescribed tax audits, provide transfer pricing and international transaction reports, certify book profit computations, conduct audits of nonprofit and political party accounts where conditions apply, and furnish prescribed audit reports to tax authorities; the Code also details special-audit procedures, nomination and reporting requirements, and preserves distinct eligibility rules for Tribunal accountant members and authorised representatives. Articles Income Tax Mon, 19 Jan 2015 08:17:55 +0530 https://www.taxtmi.com/article/detailed?id=6019