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Whether chartered accountant, where service is rendered by him professionally and not as an officer on company, is disqualified under clause (b) of sub section (3)
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....d not as an officer on company, is disqualified under clause (b) of sub‑section (3) The Government have examined the question whether on his engagement as the income‑tax consultant of a company either on payment of ad hoc fee or fees plus retainer or on fixed periodical remuneration, a practising chartered accountant is to be regarded as an officer or employee of the company for the p....