Qualifications to be possessed by Value Added Tax Practitioner (Section 82)
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....entered in the list, if - (a) he possesses any of the qualifications specified in Rule 50 or Rule 51 of the Income Tax Rules, 1962, as amended from time to time; or (b) he - &nbs....
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.... of a person for a period of one year after he ceased to be an employee of the Department. (3) A person who wishes to have his name entered in the list referred to in clause (c) of sub-section (1) of section 82, shall - (a) apply to the Commissioner in writing; ....
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