9911796707
TMI BlogAmendment of section 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under subsection (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)]- (a) in case of an assessee, being a company, the person who is not eligible for appointment as an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n officer or employee of the assessee; (vi) an individual who is a partner, or who is in the employment, of an officer or employee of the assessee; (vii) an individual who, or his relative or partner- (I) is holding any security of, or interest in, the assessee: Provided that the relative may hold security or interest in the assessee of the face value not exceeding one hundred thousand rupees; (II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on beginning with brackets, letter and words (c) who has become an insolvent, and ending with the words, brackets and letter in the case of a person referred to in sub-clause (c) , the following shall be substituted, namely:- (c) who has become an insolvent; or (d) who has been convicted by a court for an offence involving fraud, shall be qualified to represent an assessee under sub-section (1), f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cendant of the individual; (e) any lineal ascendant or descendant of the spouse of the individual; (f) spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e); (g) any lineal descendant of a brother or sister of either the individual or the spouse of the individual. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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