https://www.taxtmi.com/acts?id=19645 Amendment defines "accountant" as a chartered accountant with a valid certificate of practice and enumerates exclusions from acting as accountant for representation, including ineligible company auditors, partners, family members, trustees, officers or employees of the assessee, relatives, persons holding securities or indebted to the assessee (with limited de minimis exceptions), persons giving guarantees, those with prescribed business relationships, and persons convicted of offences involving fraud; it also prescribes disqualification periods for conviction and insolvency and empowers revenue authorities to determine other disqualification durations. en-us Thu, 07 May 2015 14:38:02 +0530 Mon, 08 May 2017 12:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19645 Amendment defines "accountant" as a chartered accountant with a valid certificate of practice and enumerates exclusions from acting as accountant for representation, including ineligible company auditors, partners, family members, trustees, officers or employees of the assessee, relatives, persons holding securities or indebted to the assessee (with limited de minimis exceptions), persons giving guarantees, those with prescribed business relationships, and persons convicted of offences involving fraud; it also prescribes disqualification periods for conviction and insolvency and empowers revenue authorities to determine other disqualification durations. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 14:38:02 +0530 https://www.taxtmi.com/acts?id=19645