https://www.taxtmi.com/acts?id=19206 The amendment redefines accountant for section 288 as a chartered accountant holding a valid certificate of practice and lists persons excluded from that definition for representation purposes, including ineligible company auditor candidates, assessees and close associates (partners, officers, relatives), persons holding securities or indebtedness to the assessee (with limited de minimis exceptions), business associates of prescribed nature, and persons convicted of fraud within ten years. en-us Sat, 28 Feb 2015 20:20:49 +0530 Sat, 28 Feb 2015 20:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19206 The amendment redefines accountant for section 288 as a chartered accountant holding a valid certificate of practice and lists persons excluded from that definition for representation purposes, including ineligible company auditor candidates, assessees and close associates (partners, officers, relatives), persons holding securities or indebtedness to the assessee (with limited de minimis exceptions), business associates of prescribed nature, and persons convicted of fraud within ten years. Act-Rules Bills Sat, 28 Feb 2015 20:20:49 +0530 https://www.taxtmi.com/acts?id=19206