Can an Advocate is practice as income tax practitioner
Syed Naimoddin Hashmi
(Querist) 07 September 2015
This query is : Resolved
Can An Advocate is practice as income tax or sales tax practitioner.....????
Anirudh
(Expert) 07 September 2015
Yes, he can do so.
Dr V. Nageswara Rao
(Expert) 07 September 2015
Of course he can. But he cannot be both CA and advocate.
Guest
(Expert) 07 September 2015
Well Advised by Mr.Dr.V.Nageswara Rao.Obviously He Should be an Advocate with CA.
Guest
(Expert) 07 September 2015
Even if he Wants to Practice As Taxation Advocate He Should be CA with Advocate Degree.
Guest
(Expert) 07 September 2015
Even if he Wants to Practice As Taxation Advocate He Should be CA with Advocate Degree.
Anirudh
(Expert) 07 September 2015
Section 288 of the Income Tax Act, 1961 provides as under:
Appearance by authorised representative.
288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative.
(2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being—
(i) a person related to the assessee in any manner, or a person regularly employed by the assessee; or
(ii) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or
(iii) any legal practitioner who is entitled to practise in any civil court in India; or
(iv) an accountant; or
(v) any person who has passed any accountancy examination recognised in this behalf by the Board; or
(vi) any person who has acquired such educational qualifications as the Board may prescribefor this purpose; or
Each of the above items are independent this is very clear from the word OR at the end.
Therefore a legal practioner can practice as income tax or sales tax practitioner without being a CHARTERED ACCOUNTANT.
Guest
(Expert) 07 September 2015
The Right Man For Right Job.An Advocate With CA would be the Right Person To handle the Legal Matters in Taxation in Perfect and Excellent way
Guest
(Expert) 07 September 2015
The Right Man For Right Job.An Advocate With CA would be the Right Person To handle the Legal Matters in Taxation in Perfect and Excellent way
Anirudh
(Expert) 07 September 2015
The question by the querist is not whether who is the right man for the right job?
The precise question was "Can An Advocate is practice as income tax or sales tax practitioner.....????"
It was answered: "Even if he Wants to Practice As Taxation Advocate He Should be CA with Advocate Degree."
According to Income Tax Act, there is no such requirement that to practice as Taxation Advocate, the Advocate should be a Chartered Accountant.
Period.
Guest
(Expert) 07 September 2015
As far as Taxation purpose is Concerned An Advocate with out a Qualification of CA will Not Serve the Purpose.
Anirudh
(Expert) 07 September 2015
That may be your understanding.
The querist is not interested in that.
Guest
(Expert) 07 September 2015
When a Client Appoints An Advocate He would be Only Seeking the Result and His Intention would be Not to have Any Experiment.Obviously Right Man For Right Job.An Advocate with CA the Right Person For Taxation.
Anirudh
(Expert) 07 September 2015
LET GOD SAVE THIS FORUM.
Rajendra K Goyal
(Expert) 07 September 2015
Well advised, agree with the expert Anirudh.
SAINATH DEVALLA
(Expert) 07 September 2015
The Chartered Accountants Association of India permits Advocates who are also qualified as CA's to practice accountancy,but the Bar Council of India does not permit a person to work both as CA and Advocate.
Anirudh
(Expert) 07 September 2015
Let us be very clear. No one Organization is magnanimous or otherwise. Rather they are quite pragmatic.
While we have professionals like Company Secretaries, Chartered Accountants, Lawyers. Some persons have all the qualifications while some have more than one professional qualifications. The knowledge base definitely helps in ones chosen field.
However, at a time, one can practice only one profession - be it a Chartered Accountant, Company Secretary or a Lawyer. One cannot simultaneously practice more than one profession at any point of time. This is common to all the Professions.
When the ICAI permits a lawyer qualified as CA to practice Accountancy, it does not mean that the person can also simultaneously practice as a Lawyer. Either he has to give up his Certificate of Practice as a CA or as an Advocate. He has to chose one profession.
Guest
(Expert) 07 September 2015
What ever it is The Advocate Qualified with CA would be the Right and Excellent Person to Handle Taxation Cases In Courts.
K.S.Srinivas
(Expert) 09 September 2015
Agreed with the expert Anirudh.
Anirudh
(Expert) 26 September 2015
Answer has already been given that an Advocate can definitely practice as an Income Tax/Sales Tax practitioner.
C. SANJEEVA RAO
(Expert) 12 November 2015
An Advocate can be Income tax practitioner and sales tax practitioner as there is no bar in the income tax act or sales tax act.
Syed Naimoddin Hashmi
(Querist) 19 November 2015
any one can provide me Stamp Format of Advocate & Tax Consultant...??
H.M.Patnaik
(Expert) 18 March 2016
An advocate is eligible to practice as an Tax Consultant .
If you are inquiring about the seal to be used by an Advocate & Tax consultant, you may prepare a seal as given below:
Mr. XXXXXX
Advocate & Tax Consultants
Besides, a round seal can be used stating the above details in outer circle with the place of practice in the inner circle.
V R SHROFF
(Expert) 20 March 2016
ANS IS "YES"
do not explain further to confuse the Querist..
