https://www.taxtmi.com/forum/issue?id=108127 Amendments disqualify auditors ineligible under sub-section (3) of section 141 of the Companies Act, 2013 from carrying out audits or issuing reports/certificates under the Income-tax Act for that company, extend similar ineligibility to non-company assessees, revise the definition of "accountant" in Explanation to section 288(2) to mirror the Companies Act, permit ineligible accountants to attend income-tax proceedings as authorised representatives, and bar persons convicted of fraud from acting as authorised representatives for ten years. en-us Sat, 28 Feb 2015 20:30:57 +0530 Thu, 23 Jan 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108127 Amendments disqualify auditors ineligible under sub-section (3) of section 141 of the Companies Act, 2013 from carrying out audits or issuing reports/certificates under the Income-tax Act for that company, extend similar ineligibility to non-company assessees, revise the definition of "accountant" in Explanation to section 288(2) to mirror the Companies Act, permit ineligible accountants to attend income-tax proceedings as authorised representatives, and bar persons convicted of fraud from acting as authorised representatives for ten years. Discussion-Forum Income Tax Sat, 28 Feb 2015 20:30:57 +0530 https://www.taxtmi.com/forum/issue?id=108127