Advocate Deepak Bapat

advocate-deepak-bapat1. All the Ministers, MP’s, MLA’s and Judges in India are under wrong impression that only Chartered Accountants are in practice of taxation. Therefore, the taxation laws are being drafted only with the advice of Chartered Accountants working in various Government Departments or as the case may be with the advice of the Institute of Chartered Accountants of India.

2. Under the Income Tax, Excise, Service Tax and Sales Tax Act, following professionals are allowed to prepare returns, statutory compliance etc. and to attend before the Officers & Tribunals in every proceeding under the Act:

(i) Advocates

(ii) Sales Tax Practitioners(Commerce graduates and retired officers of the Sales Tax Department)

(iii) Income Tax Practitioners(Commerce graduates and retired officers of the Income Tax Department)

(iv) Retired Officers of the Excise Department

(v) Chartered Accountants

(vi) Cost Accountants

(vii) Company Secretaries

3. Under Section 35Q of the Central Excise Act, there is no concept of Excise Practitioner or Service Tax Practitioner. However, the CA’s, Cost Accountants and retired officers of the Excise Department are allowed to appear before the Excise Officers & Tribunals as ‘Agent’ of the Tax Payer. In every State, Commerce graduates and retired officers of the Sales Tax Department are enrolled with the Commissioner of Sales Tax as Sales Tax Practitioner(STP). Similarly, under the Income Tax Act, commerce graduates are enrolled with the Commissioner of Income Tax as Income Tax Practitioner(ITP). It is a matter of surprise, as to why there is no provision under the Excise Act, to enroll commerce graduates as Excise & Service Tax Practitioner, when, even the CA (who knowns only accounts) is allowed to attend as ‘Agent’.

4. The reason for the above is that, the ITPs & STPs does not have the Governing Act and Governing Institute to convince the Government of India that the STP’s have sufficient knowledge of accounts to practice as ‘Excise & Service Tax Practitioner’. The Advocates, Chartered Accountants, Cost Accountants and Company Secretaries are governed respectively by the Bar Council of India, Institute of Chartered Accountants of India, Institute of Cost and Works Accountants of India and Institute of Company Secretaries of India. The aforesaid Institutes(Governing Body) are established under the respective Act of Parliament of India.

5. The Government of India has completely ignored the above important aspect regarding STP’s, while introducing GST, and without the application of mind, introduced the scheme of ‘Tax Return Preparer’ under which, any commerce graduate can prepare the GST return. As the STPs have played the important role for successful implementation of Sales Tax Law, I strongly suggest that, before the introduction of GST, the Central Government should introduce the ‘Goods & Service Tax Practitioners Act of India’ to govern the ‘Sales Tax Practitioners’ who are presently enrolled with the Commissioner of Sales Tax of each State. Needless to state that the aforesaid Act can be enacted even before the GST Act comes into force, because currently also, Goods and Services are being taxed under the respective Act and therefore the STP’s and retired officers who are attending the proceedings under the respective Act, can be called as GST Practitioner within the meaning of ‘GST Practitioners Act of India’.

6. If the GST Practitioners Act is brought in force and GST Practitioners Institute is established thereunder, every “GST Practitioner” will be subject to statutory discipline. Moreover, because of examination and obligatory training courses conducted by the GST Practitioners Institute, he will be proved of immense help to the GST Department to increase legitimate revenue. On the eve of GST Act where e-compliance would be a key factor, the “Institute of GST Practitioners of India” would produce a GST practitioner, with the level of assurance and creditability expected by the Parliament of India. I, as then President of the Sales Tax Practitioners Association of Maharashtra, tried with the Government of Maharashtra, for the introduction of the ‘Sales Tax Practitioners Act of Maharashtra’. However, the Ministers and IAS officers for the reasons known to them refused to do so.

7. The number of STPs Enrolled with the Commissioner of Sales Tax, Maharashtra State, are more than 16,000. All over India, the number of STPs is more than 3,50,000. In the year 2010, the Central Government prepared the Bill to introduce the Legal Practitioners Act. As there was a mistake of including the Advocates who are already governed under the Advocates Act, it was opposed by the Bar Council of India.

8. As per Section 2 of the Chartered Accountants Act, any CA is supposed to practice only accounts and audit. However, by disregarding the aforesaid provision, CAs are carrying out other activities such as filing up the forms of returns under the Taxation Act, filing up the forms for license or registration certificate under Bombay Shops and Establishment Act, Public Trust Act etc. In number of cases, the High Courts and Supreme Courts have held that the Chartered Accountants cannot argue the cases under the Consumer Protection Act, Labour Act etc. Inspite of the above, CAs are arguing the cases before the appellate authorities and Tribunals. The above acts of CAs is the violation of Section 2 of the Chartered Accountants Act.

9. The present Tax Laws and Section 86 of the GST Model Law allows other professionals(though they are not Advocates), to attend before the authorities & Tribunal in any proceeding. However, it is required to be taken into account that the said provision does not allow them to plead or as the case may be to practice such tax law, as if he or she is an Advocate. Inspite of that, large number of CAs are pleading before the tax authorities and thus carrying out the practice of law. The above action of such CAs is liable for criminal action under Section 45 of the Advocates Act.

10. As stated in the beginning, because of unawareness of Politicians, they are treating CAs as supreme, for practice of tax laws, though other professionals are also successfully practicing under the tax laws. This unawareness resulted in introducing the provision of audit (only by CA) under the Income Tax and Sales Tax Laws. Once the CA is appointed as Auditor, the tax payer does not appoint the Advocates and Tax Practitioners for the work of preparation of returns and attendance etc. Since 1983 i.e. after introduction of Audit provision under the Income Tax Act, large number of Advocates lost their cream clients and the new generation of Advocates is reluctant to practice on tax laws. Same is the suffering of ITPs and STPs. The above situation, gave an opportunity to CAs to canvass that very few Advocates are practicing under tax laws. About the ITPs & STPs the Courts have taken the view that as they are not governed by the Statutory Body and Statutory Act, their level of assurance and creditability cannot be guaranteed.

11. The aforesaid facts and circumstance makes it clear that large number of STP’s and Advocates are practicing in the field of Sales Tax, Excise and Service Tax. The knowledge of accounts required for preparation of returns and for audit of accounts, is identical. The knowledge of accounts has the importance of only the facts of the case. Therefore, only because the CAs are conversant with accounts, they cannot claim supremacy in the practice of GST Law. As such, there is no logic in allowing only CA’s and Cost Accountants to conduct the audit of accounts under Section 42(4) of the Model GST Act. In fact, the term ‘audit of accounts’ is a misnomer. It creates an impression that being audit of accounts, it is the domain of only CAs. Therefore, the said term is required to be replaced by the words “Compliance Report’. As the provision of the said audit by CAs has created their monopoly, you are requested to stop the same for the reasons explained hereinbefore, by making suitable amendment to the GST Act.

12. The provision of appointing Tax Return Preparers vide Section 34 of the Model GST Act will result into creation of unqualified GST Practitioners. It is required to be taken into account that for preparation of returns under the Tax Law, the knowledge and practice under the said Act is essential. Only because such a person can operate computer and can make use of software for preparation and uploading of returns and various reports under the GST Act, there is no logic in appointing them as Tax Return Preparers. Hence the said provision is required to be removed.

13. The provision of allowing a taxable person to be represented by his relative or employee is also not logical. The permission to allow a litigant to appear in person before any Court should not be equated with the relative or employee. Therefore, only in exceptional circumstances, such permission should be granted.

14. Under the circumstance, I suggest the Finance Minister to do the following:

(i) To amend Section 42(4) of the Model GST Act in such a manner that the term ‘audit of accounts’ should be replaced with the words ‘compliance report’ and the GST Practitioner, Advocate, Cost Accountant, Company Secretary and Chartered Accountant be allowed to certify the said ‘compliance report’.

(ii) To enact “The GST Practitioners Act of India” and establish thereunder “The Institute of GST Practitioners of India”.

(iii) To amend Section 86 of the Model GST Act in such a manner that any person who, immediately before the commencement of this Act was qualified to appear as a Sales Tax Practitioner, shall be continued to appear as a Goods & Service Tax Practitioner for representing a taxable person in any proceeding.

(iv) To amend Section 86 of the Model GST Act in such a manner that the qualifications which were prescribed for a Sales Tax Practitioner under any earlier law, shall also be prescribed for a Goods & Service Tax Practitioner within the meaning of Goods & Service Tax Practitioners Act of India.

(v) To amend Section 86 of the Model GST Act in such a manner that a relative or regular employee of a taxable person cannot appear in any proceeding on behalf of a taxable person.

(vi) To delete Section 34 of the Model GST Act which provides for Tax Return Preparers.

(vii) To amend the Income Tax Act on the aforesaid lines.

(Author is an Advocate & Sales Tax Consultant and can be reached Email:dkbapat2002@yahoo.co.in, Mobile: 9820528006 )

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152 responses to “Chartered Accountants Monopoly to practice GST Law is Undesirable”

  1. Niraj says:

    CA and CMA only have monopoly in GST as both are equal.Also CMA is much better than CA from all prospects.CMA is as equal to IAS.Indian cost service is one such example.

  2. Ankit says:

    I don’t think that there is the monopoly of chartered accountants. I was reading one article at this link askhindi.com/question/gst-tax-practitioner-hindi/

    according to this link, any commerce graduate can become gst practitioner so there is no monopoly at all

  3. Raghuram B .M. com. STP n ITP RJY. says:

    Being a STP n ITP I support authors mood regarding setting up of law by parliament for the gst practitioners . And also remove the line of relative/regular employee who r not equal to other tax fraternity. Should change the word AUDIT as compliance report which can be signed by 5classes of Tax practitioners.

  4. Tax, Adv. BSKRAO says:

    If any one carefully look at present GST Law, it is evident that it is not drafted by legal experts in the field, hence it does not meet prerequisites of legal drafting. It has also failed to link sections read with rules

    • hardik says:

      yes GST dont explain properly legal aspects of Indian Torts and practical aspects of other laws which must be walk paralel with S.C. VERDITS in Excise.

  5. Tax.Adv.B.S.K.RAO says:

    Do not worry about migration, GST will not come out shortly in the present form. It may also go to cold storage like DTC for the reason well known to every Non-CA Tax Professionals. Reasons are as under:-
    (1) 95% of Tax Professionals who are supporting compliance under VAT are not supporting GST in present form.
    (2) Many states are not agreeing the formula of sharing revenue & administration.
    (3) Opposition strongly opposing it.
    (4) In the present demonetization, it is not advisable to introduce GST
    (5) Only ICAI & FM are agreeable to present form of GST

  6. C. SANJEEVA RAO says:

    a good article by Mr. Bapat

  7. Tax.Adv.B.S.K.RAO says:

    Indian legislature provided special class of persons called Advocates in Advocates Act, 1961 to practice all Indian laws. Section 29 of Advocates Act, specifies that Advocates alone are entitled to practice the profession of Law. Section 33 of Advocates Act specifies that Advocates alone entitled to practice the profession of law before any Court or before any authority or person. Section 32 of Advocates Act provides for appearance of person not enrolled as Advocate only with the special permission of Court, Authority or Person in any particular case. Therefore, Authorised Representative clause not required in any Indian taxation laws. In view inserting Authorised Representative clause in all Indian taxation laws, persons not enrolled as Advocate are practicing Indian taxation laws in the guise of appearance till the stage of Appellate Tribunal. In fact, person not enrolled as Advocates are appearing before revenue authorities on own motion by the strength of power of attorney, that too against the notice issued to the clients. To sum-up Authorized Representative clause present in all Indian taxation laws have been misused by person not enrolled as Advocates resulting in un-authorized practice law in India.

  8. Tax.Adv.BSKRAO says:

    Tax professionals supporting/opposing issue raised by the author may use the below link for voting.

    Let the opponents have fair chance to oppose

    gsttaxprofessionals.org/Default.aspx

  9. S.Muralidhar, Tax Advocate, Chitradurga Dist., Karnataka says:

    We should not get embarrassed especially when discussing and finding a way on realistic issues. We should work collectively to find the solution and solve the problem. Otherwise how we can call India is a democratic country, where freedom of speech and expression is a crown of it. I am closely watching the comments and the replies. I feel this is the time to through light only on certain (very minimum facts) which I have experienced.

    1. Now a day’s CA`s are projecting that talking in the public that their course is a greater honour and noble than an IAS quoting that ICAI has a vision to see the institute is world`s No.1 by 2020.

    2. Yes, there are good CA`s in the Nation really serving the nation but, not all CA`s.

    3. As for as the Corporate is concerned little procedure is followed only because of draconian Company Law administered by MCA. There is no standard in the cases of Non-Corporate assesses.

    4. One can understand why the standard of new CA`s has comedown since, ICAI has amended the eligible criteria of Commerce Degree with 50% to its course as earlier it is a major strength of studying CA course with abundant knowledge even serving those students to come out with bright colours and work with better experience. Now 10+2 is the criteria. By this the importance of Commerce Degree is reduced and they are trying to deface the strength of B.Com Degree posing the CA course is equivalent to a Post-Graduation Degree.

    5. As I know CA course is very tough and really good, but it is limited only to getting pass marks in the exam and nothing survives once make it in the exam and go for employment or practice. The concept of CPE Chapter credit is a mockery. Majority of them were attending and just put their signature and go out of venue.

    6. Some of them only will work under a Practicing CA as a article clerk, many will get dummy entry. Once they pass CA Generally they start working in some organisations by taking their salary as fees with TDS so that their Certificate of Practice get experienced. Once they go on getting the demand for their signatures then they will open a independent office by appointing CA failed, B.Com Graduated STP`s/ ITP`s or some un authorised account writers as their assistants to flourish in their field.

    7. MANY OF THE STP`S, ITP`S & B.COM GRADUATES AND FAILED CA STUDENTS ARE THE EMPLOYEES OF CA OFFICE AND HENCE THEY ARE NOT ORGANISED SINCE CURBED TO JOIN ANY ASSOCIATIONS NOR ALLOWED TO RAISE THEIR VOICE FOR A GOVERNING ACT SINCE THREAT TO THEIR BREAD AND BUTTER AS THE MAJOR SIGNING AUTHORITY IS CA, FOR WHICH THEY ARE WORKING LIKE ANTS. THEY GO TO ALL REGISTERING AUTHORITIES, LIAISON WITH CHECK POSTS IF LORRY IS DETAINED, ATTENDS TO FILE DOCUMENTS TO AUTHORITIES AND KEEPS BOOKS OF ACCOUNTS, VERIFY THE VOUCHERS, PREPARES STATEMENTS FOR HIS BOSS.

    8. Though any STP, ITP or any B.Com Graduate having guts to have independent office has to either book the empty slots of the CA`s to give audit compliance once in a year or has to search for others empty slots if there is a increased demand or disagreement with previous CA. The signatures of the CA are available without their physical appearance depending upon the mood (Digital Signatures has made it more easy for uploading). Now a day’s CA has become nothing more a signing kings since you go certain banks and certain officers including government departments they ask get it signed by a CA.

    9. They are little lenient only because they cannot appear above the level of appellate tribunals and in any local courts and high courts for their clients (Please go through the judgment in the case of National Tax Tribunal)

    My humble Request and Suggestion is Live and let live in an healthy atmosphere where king is admired, not unnatural.

  10. ca.lalit gupta says:

    advocates are not supposed to practice tax at all.
    i am my self a advocate and a chartered accountants.passing law degree is very easy .again i myself know how much knowledge in depth i have acquired in ca course and llb course.

  11. CA Lalit Munoyat says:

    Dear Sandeep Kanoi
    Please stop all further comments because sobriety has lost it all to spewing poison by one active participant who is raising questions on accounting standards, truthness of a voucher etc. without first going through the provisions of the Companies Act 2013 on Auditing. If he had done so, the questions raised would have lost total relevance.

    • admin says:

      Dear Lalit JI,

      I will take care while moderating further comment on the issue. All participant are also requested to comment without getting personal and in decent and lawful manner.

      • Tax.Adv.B.S.K.RAO says:

        Admin Sir,

        Please do not take away right of speech & expression guaranteed under Indian Constitution to all Indian citizens. We have not not used any bad words like bullshit etc. I request you sir to act as moderator in transparent manner.

        • admin says:

          Dear Mr. Rao,

          I do not think I have acted in a biased manner and if I have acted than this article would not have been on this platform and further I have approved almost all the comments on the issue without any edit but as a Moderator I cannot ignore comment or request made by readers. Further if any one raise objection again any comment we will moderate the same if found the objection correct.

  12. Rakesh Gautam says:

    Mr.Abhishek you have said that all big lawyers are ca which is not correct one can either lawyer or ca and cannot both

  13. CA Prasad Parab says:

    It is obvious that a CA is well versed in various laws. In their examination, they are asked questions under various laws and we require expert knowledge not only working knowledge to answer those questions. In the course of our articleship, we actually have practical training, are exposed to those so many laws and after qualifying, many of us practice those laws. So, we believe that CAs are highly qualified to give legal advice under various laws, which they regularly encounter in their practice. I think that the assesse or the client will obviously want to go to a person who they believe would give them more practical advice based on their daily exposure to the particular law and now days client want a all services under a one roof.

    • Tax.Adv.B.S.K.RAO says:

      Prasad Parab Sir,
      In the past 30 years of my experience in Tax Law Practice, I have come across many CAs & found that they go with the plain reading of law for its interpretation, whereas Advocates go with the intention legislature for interpretation of law. This is the difference between Adv. & CAs. This is also evident from wrong amendment made in 2nd Proviso to Section 44AB of Income-Tax Act in Finance Act 2001 on the behest of CAs. I can even name the specific person who involved in it, if you give test mail to raoshimoga@gmail.com.

      • Tax.Adv.B.S.K.RAO says:

        (1) Further, STPs & ITPs are practically expert in Accounting has been felt by me in my experience of 30 years of Tax Law Practice, who can give closing entries very well after finalization of A/c. I can also name those STPs/ITPs who visit my office on regular basis.

        (2) Among Cash, Mercantile & Mixed System of Accounting, Mercantile System reflects true profit or loss of the business enterprises. In this system all expenses relates to the year, whether paid or payable are debited to Profit & Loss A/c & payable portion shown in liability side of Balance Sheet, similarly all income relates to the year, whether received or receivable are credited to Profit & Loss A/c & receivable portion shown in the assets side of Balance Sheet. Further, expenses incurred in advance & income received in advance are shown in assets & liability side of Balance Sheet respectively. Based on this principle only all other accounting standards are framed. There is nothing new in Accounting & practice of Accounts is not the domain of CAs, whereas practice of law is domain of Advocates as per Advocates Act. Tax Audit Report in Direct & Indirect Tax law is noting but legal opinion wherein section wise wrong claims made by assessee in the return are reported. Further, person conducting tax audit should possess knowledge of Hindu Law, Muslim Law, Succession Act, Limitation Act, Income-Tax Law, VAT Law, GST Law, Sale of Goods Act Bonus Act, Provident Fund Act & so many other Minor Acts etc..etc. & basic accounting knowledge is sufficient.

  14. DVIJAYANARAYANAN says:

    very good .dothis

  15. DVIJAYANARAYANAN says:

    VERY GOOD ,CENTRAL GOVERNMENT &STATE GOVERNMENT SHOULD DO FAST.IAM too in support of you, it will be a growth factor under GST

  16. Tax Advocate Mallikarjun Dev, Ch says:

    The idea behind the Article is only to remind the GST council, the GOI not to ignore the relentless services of other than CAs, Say Tax Advocates and Tax Practitioners. Unfortunately there is no proper recognition for their dedicated services. Let all the Tax Professionals be treated at par before the direct and indirect Tax Laws. Certain CA friends are commenting other than CAs as compounders. How far it is justified on their part?
    Every one of us know not only our expertise but the satisfaction of our clientele will make us to continue in this competitive profession. It is the right of all the Tax Professionals to continue in their endeavor with age long legacy. The author of the article, Sri Bapatji has rightly emphasized on the insecure feelings of the other than CA Tax professionals. I advise my CA friends don’t be egoistic. feel proud of your profession. We do admire. But don’t undermine other professions. the controversies should be resolved in friendly way. Let the GST council analyze and understand the key role of Tax Advocates and Tax Professionals in GST arena and do provide due place for them.

  17. Tax.Adv.BSKRAO says:

    Finally, I request before GST COUNCIL to frame GST law is such a way, that there should be any circumstance approaching two Tax Professionals for the purpose of giving compliance at the extra cost of the dealer. Give full authority to all class of Tax Professionals & make them accountable Or else retain such class of professionals to whom you are giving full authority of Tax compliance & delete others, so that the conflicts between Tax Professionals ends.

  18. MANDEEP SINGH says:

    When CA’s, CS, CMA and ITP etc. can appear before Income tax authorities & tribunal etc. even that they are not registered Bar council but on other hand our government is restricting GST compliance work only upto CA’s and CMA u/s 42(4) is a wrong one. Irrespective that 90% work of indirect taxes done by Advocates and ITP’s . All professionals should be authorized for sign off certificates u/s 42(4) GST.

  19. MANDEEP SINGH says:

    Advocates are only recognized class for ” Practice of Law” under section 29 of Advocate act 1961 & Chartered Accountants are authorized Practice of Accountancy u/s 32 of Chartered Accountant act 1949. When particular class is authorized for specific work under their act than other body can’t claim for the same work. CA’s cannot be authorized for ” Practice of law” and it will be conflicted to Advocates act even that they had studied some law subjects in their curriculum as like B.COM degree holder. Hon’ble Supreme court commented that clerks of the Advocates have good legal knowledge & can we say advocate to them. Conclusion:- CA’s demand for Practice of law is wrong and they are regularly making contempt of court in A.K BALA JI CASE.

  20. Tax Practitioner A.M.Remeshkumar says:

    The opinion and suggestion of Advocate Mr. Deepak Bapat is totally correct. The 90% of the works under the different Indirect taxation laws in India are handling through the Tax Practitioners in India.

  21. ALOK KUMAR DAS says:

    As a Sales Tax Practitioner at Odisha i appreciate the proposal for ‘compliance report’ but advocates practicing taxation must have through knowledge on accounts to counter the accounting professional and there must be some restrictions for every professional to practice in a particular law so that in comming GST regime the tax advocates should not be neglected.

  22. CA AJIT GAJERA says:

    Author knows nothing, uneducated person, coz he has no ethics for his profession, no one can say that ur work is criminally liable….
    CA AJIT GAJERA

    • BSKRAO says:

      Your comments indicates that you have not understood the language of the author !

    • Tax.Adv.BSKRAO says:

      Ajit sab, first you said author is uneducated, then you said that he has no ethics for his profession. You do not find any conflict in your own understanding about the author? Or you are frustrated to the reality of the situation highlighted by the author !

  23. Axat Pareshkumar Vyas says:

    Monopoly in any case harmful to economy at large…

    I REQUEST ALL OF PROFESSIONAL BROTHERS TO MAINTAIN PROFESSIONAL LEGACY.

    Do not allow any feeling of Hardship or Opponent Creates in your Heart.

    Regards,
    Axat Vyas
    9898265111
    axat_vyas@hotmail.com

  24. Rakesh Gautam says:

    MrAbhishek on 3rd Nov., 2016, comment that all big lawyers are ca which is not correct either one can be lawyer or ca. And Mr. Deepak Bapat comments are correct

  25. VINAY G HEGDE says:

    The need of the hour is success of new tax regime for betterment of our great nation. This can be achieved only through inclusive policy not by exclusive policy. Therefore, govt should include all types of tax professionals in all sections of GST Act. so as to make GST a success.

  26. RAGHU RAM B.ITP n STP from RAJAHMUNDRY says:

    sir, everyone opine that their profession is great and hard than others. naturally, clash arises and flows till it hits their igo. 5 classes of tax professionals exists in Indian tax reign since its evolution. undoubtedly everyone in each class of taxing is having lot of expertise and should be treated as perfect personality to do best service to their clients. our success is depend on clients’ satisfaction and positive mood from departments. India is the only nation having diversity in unity and our professionals should also maintain this pattern.thank u all and have smooth relations among each other.

  27. S.MURALIDHARA, Tax Advocate, Chitradurga Dist, KARNATAKA says:

    We are all aware of that The Central Excise Act 1944 (continuation of British rule. The original/ basic mind set of it is only to control Indians economy) which is now administered by CBEC, nothing but a department like rude police. It has not provided proper clause for appearance, reconciliation nor audit. It never trust other than its own.

    Becoming CA is tough since CA syllabus and its curriculum are very tough to get pass in the examination that`s all. But nothing survives in practical once they succeed in the examination and enter the field of practice or employment.

    Earlier CBEC has also not shown any interest to CA’s (audit clause 5A for service tax issue by courts). Now few CA’s though not having area of state taxes subject, even they don’t have any practical knowledge, encroaching this field having impressed some officials in CBEC through some officials of CBDT and trying to pose as masters (monsters) of the subject. CA act 1949 is prior to the enactment if Indian Constitution, which shows CA’s are nothing but offspring’s of Britishers.

    Without any prejudice to the rights of the related tax professionals, I here by suggest:

    1.To improve Indian economy by bringing all tax professionals work in the interest of the nation rather than blame games.

    2. Enact Tax Professionals Law of India and include the same in GST law with a clear demarcation.

    3. Merge all the tax professionals practicing in tax laws under one roof to bring equality and equalization.

  28. I.S.Verma says:

    I agree. Problem is not in Appearance before the Assessing Officers, the problem is appearance before the Appellate Authority and the Tribunal, which should be sole domain of the Advocates.

  29. shobhit gupta says:

    mr deepak bapat

    first of all, i request you to be humble as a professional. you do not have any right to defame any profession.

    a chartered accountancy course is not just about accounts:-
    papers are:-
    1. financial reporting
    2. strategic financial management
    3. auditing and assurance
    4. corporate and allied laws
    5. advanced management accouting
    6 information system control and audit
    7. direct tax laws
    8. indirect tax laws

    i want to ask u a simple question:-
    after reading above subjects, is ca just about accounting and auditing??

    A true tax and audit professional should also know the role of information technology in finance and taxation?

    a ca have complete knowledge for system audits and transaction audit..ca knowledge is not just limited to audits and accounts..his skills makes him a complete solution provider..

    i want to ask you that..have you heard the name of SAP softwares ltd? SAP has taken advice of panel of 100 CA’s for the preparation of GST Module..cant you see the competency of chartered accountants? do you need any other proof for your undesirable wish?

    its very easy to blame one’s profession? does your profession dont have any professional ethics?

    • Nigam Shah says:

      Dear Gupta,

      Here no matter to chalange any professionals, but you must appreciate that as far as Indirect Tax is concerned TAX ADVOCATES and TAX PRACTITIONERS are providing services to the dealers and to Nation also since last 70 to 80 years. Indirect Tax (Sales Tax/VAT/Entry Tax etc) was ignored by CAs.

      Now, GST is going to come into force and under this new Tax reformed structure there should not any reason to ignoring any TAX PROFESSIONALS.

      • Tax.Adv.BSKRAO says:

        Nigam Shah Sir, I do agree with your view. As per my knowledge, almost 95% of compliance under Indirect Tax law is coming from Tax Practitioners only in Karnataka. CA Institute is just show casing that they are at It by posting their banner in conferences arranged by them & Deptt. I suggest the Central Govt. to make survey at gross root level & confirm which class of tax professionals is supporting compliance under Indirect taxes at gross root level. Before introduction of GST this should be the priority Sir.

    • BSKRAO says:

      Law is the exclusive domain of Advocates but still other professionals are are doing practice in Law, somewhere I have seen S.C said a clerk ( Who is Working in Court) is more knowledgeable than an advocate, but we can not call them Advocate, hence Chartered Accountants are may be good in their field like accounts but they are not lawyer and they can not do practice in Law. Similarly, CAs can act as law professionals. I have one question to Gupta ji, who issued licence to CAs for practice tax law in India ? This question should be answered keeping in mind, unless licenced to practice law, action for Professional misconducts can not be taken. In all Indian taxation laws, action for misconduct has to be taken by professional body covering such tax professional.

  30. BSKRAO says:

    Form 3cd under 44AB

    what is the accountability of .CA

    I wanted to know whether any .CA has ever given certificate that account standard 1 to 31 had been followed

    VAs always certify in one word

    ” as furnished by company/firm/proprietor”

    I am yet to find the VAs sighning on the truthness of vouchers
    and personal expenses camouflaged as business expenses.

    How many CAs certify that books of accounts are returned during the course of business

    Every one know how Price water was held responsible in Satyam computer ( Rajus) case

    Even courts have held that CAs audited accounts are not sacrosent while rejecting books of accounts u/s 145 of ITAct

    if this is so then why exclusive privilege of Auditing us to be given to CAs

  31. Dwarkadas Bhutada says:

    I agree with opinions that CA & LLB are experts in handling tax related issues. But there are many senior tax practitioners who are helping the dealers and assessee to plan and file their returns under the provisions of different acts. Under the GST Act there will be big demand for the filing of forms and reports. Hence the government should consider this and amend the provision suitably, so that the senior tax practitioners are also included to represent and sign reports. Even in most of the acts one of the qualification for tax practitioner is graduate in commerce with accounts. Under APGST Act 1957 in the year 2004 the STP’s with 5 years experience were added to sign the annual reports to be submitted.
    I strongly suggest to amend the provision so as to include the senior STP & ITP without fresh enrollment in the GST act and use their experience and potential in smooth introduction of the new act.

  32. Aloke Ghosh says:

    I refrain form making any comments against any professional/s and say that it has been proved any several instances that whenever any tax matters are required to be implemented, the Government always prefer to seek and rely the suggestions so made by the CA. Thus the legal complicated points remain in dark for which we have to suffer with innumerable amendments and notifications as we have seen in the case of Service Tax. It would be better to get knowledge from all professional institutions or eminent tax practitioners who have dealt with the matter and well conversant.

  33. D V V SATYANARAYANA says:

    SIR
    GOOD EFFORTS YOU ARE ESCALATED PRACTITIONERS PROBLEMS IN A GOOD MANNER
    I AGREE WITH YOU
    GOVERNEMNT SHOULD ACCEPT THE SAME. IF YOU HAVE NET WORK PLEASE FORWARD THE SAME TO CENTRAL FINANACE MINISTER AND STATE FINANCE MINISTERS AS WELL AS GST COUNCEL MEMBERS. THEY MAY REALISE FOR THE SAKE OF NEARLY 4 LAKHS PRACTITIONERS.

  34. CA Lalit Munoyat says:

    CA Lalit Munoyat
    While I don’t wish to comment on the overall objective of the article written by a professional, I wish to state just 3 points :

    1) By the logic of the article, a compounder knows much more of the health of a patient, does it mean that he should be allowed to perform a surgery, small or big ?

    2) While Professional competitiveness is always welcome, it must not be at the cost of compromise in the quality of service. It is perhaps due to this reason that the law makers (i.e. members of parliament) are not taking the suggested call even when the number of advocate MPs disproportionately exceed the number of CA MPs (Ratio of about 32:2 Advocates: CAs. Further the finance minister is highly experienced advocate himself and knows better where to lay his eggs on.)

    3) While no one should have any objection to the propagation of one’s profession, it must not be at the cost of derogation of the other’s profession. For this reason I have strong objection to the last para of clause 9 of the article which states: “The above action of such CAs is liable for criminal action under Section 45 of the Advocates Act.”

    By this do you mean to say all CAs are Criminals to the extent they practice taxation laws?. CAs are not governed by the Advocates Act . They do so because other laws viz. Chartered Accountants Act, Income Tax Act, Central Excise Act, Customs Act, just to name a few, which are themselves a complete code of law independent of the Advocates Act, permit them to do so. You should be gratuitous enough to withdraw the above comment for a healthy and mature debate on the subject.

  35. M V S N SHARMA says:

    Instead of asking the law practitioners to be included in the list of people who can audit, blaming the CAs is nothing short of demeaning the law practioners.

    Hope the blame game stops and abilities of the people handling these matters are given priority.

  36. Tax, Adv. BSKRAO says:

    Unified regulation given in US-TC-230 to gain control over all class of tax professionals by IRS in USA. Here, in India person covered by professional body are regulated by respective professional body & not by the revenue. Ex: In Income-Tax Act, for action against misconducted should be referred to respective professional body. If the respective professional body issued license to practice Income-Tax law, then only it can take action against members for professional misconduct. This loop hole has been well utilized by CAs. Ex:- In Tax Audit cases covered by scrutiny proceedings, wherein additions are made & sustained in appeal, action for professional misconduct should be taken on person conducting tax audit by the revenue. But, it can not take action for the reason professional body concerned to the person conducting tax audit not issued license to practice law to its members. Therefore, no action has been taken by CBDT till date on such cases since past three decades.

  37. Advocate Rakesh Bansal says:

    World over functions of Accounting are classified depending on the area of operation, application and usage. They are as under:-

    1. Cost Accounts:- Manufacturing/Processing Activity

    2. Financial Accounts:-Trading Activity

    3. Management Accounts:- Management Level/Decision Making

    Management Accounts is nothing but application of Ratio Analysis and Cash Flow Statement on Cost and Financial Accounts.

    By The Cost and Works Accountants (Amendment) Act, 2011, name has been changed to “The Institute of Cost Accountants of India” and the members got the power to work in the area of Management Accounts also and can re-designate themselves as ACMA/FCMA. Now, it is funny that both institutes passed by an Act of Parliament called by similar short name of “ICAI”. “ICMAI” should have been the correct name of old ICWAI. I do not know on whose mischief it’s so happened.

    In view of the above amendment, Cost Accountants now possess wide power of working in the area of Cost Accounts, Financial Accounts & Management Accounts. Whereas, Chartered Accountants are restricted to work in the area of Financial Accounts only (Ie, Accounting of Trading Activity Only). Hence, ICAI (Cost and Management) should be called FULL ACCOUNTING BODY in INDIA. I do not understand why only Chartered Accountants are authorized to conduct Tax Audit U/s 44AB of Income-Tax Act & enjoy monopoly of authority, causing strict hurdle for voluntary compliance.

  38. Ashok Kumar kanunga says:

    1.In GST regime, there should be Sales Tax Practitioner(at present rule 168 of KVAT rule 2006) to become tax return prepares as per section 34 of chapter VIII of model G.S.T. law.
    2.Allow Sales Tax practitioner,to do audit as per section 50 of chapter XIII of model G.S.T. law
    3.At present under KVAT rule 34(1) read with section 34(4) of KVAT, S.T.P are eligible for audit.(In case non- corporate Assessee)
    4. This thing should be continue in G.S.T Regime. In Karnataka almost more than 5000 Sales Tax Practitioner are enrolled with Commercial Tax Department

  39. Tax, Adv. BSKRAO says:

    Govt. need not worry about capability of Tax Professionals, assessee chose the right person for his right job for giving compliance under Indian Taxation Laws. Further, such capability will come from birth & common sense of human being and not from the experience certificate issued to any person by respective professional body. I am of the strong view, once particular class of Tax Professional is authorised to prepare return, he/she should be allowed to issue Certificates & reports in respective taxation law. Alternately, retain only CAs for the purpose of compliance under Indian Taxation Laws. Govt, should not create circumstance of approaching one more Tax Professionals for the purpose of giving compliance under Indian taxation laws at the extra cost of the assessee. This situation prevailing under Indian taxation law has been strongly opposed by the author. To solve this demarcation problem of professional bodies & also to regulate all five class of tax professionals Govt. should come out with Tax Professionals law in the lines of US-TC-230 before introduction of GST in India. I also support views expressed by the author as correct & not biased. Further, views of the author is in the interest of all five class of tax professionals & our valuable Govt. revenue. No where author said that particular class of tax professionals should not practice law. Author is of the strong opinion that there should not be monopoly in tax practice by way of inserting Certificates & Reports from one particular class of tax professional. Why too much of protection, if any professional is capable, show such ability in practice & win the confidence of assesses/dealers. The day is not far such protected professionals will become totally unprotected in this computer era. wait & watch.

  40. Rakesh Milwani says:

    Sirs,
    There has been discussion that having domain over GST Audits should not be with Chartered Accountants and Cost Accountants. I would like to say that with roll out only a few months from now, which body has conducted seminars / educated its members about GST more than what is done by Institute of Chartered Accountants of India. These bodies do not want to train / educate its members but want a share the cake. Despite law not being the main subject of Chartered Accountants, I can say that as of today, Chartered Accountants know more of GST than any other professional because of the conscious efforts of Institute of Chartered Accountants of India

  41. SRINIVAS R says:

    I agree with the author Mr Bapat. In India qualification prescribed for legal practice is LLB., and should be enrolled with concerned Bar Coucil as an Advocate. Mere encroaching upon other’s profession CA’s need not think themselves as Master of all Profession. Let them first learn to respect others profession rather than getting entry from back doors. If CA’s can agree GST is a Law, what prevents Advocates to practice it.

  42. Ashok dudam says:

    Indirect tax collections are always higher than direct tax collections, 99 percentages of Indirect tax collections by perspiration of tax advocates and tax practitioners only. But the GST draft bill speaks out nothing about Non-C.A. Tax professionals. The GST act immersing the lives of Non-C.A. Tax professionals.

  43. P.Haramohan says:

    The point raised by Mr. Bapat, Advocate & Tax Practitioner is undeniably a valid one requiring immediate attention of GOI as well as Tax Administrators and law makers. Govt. does not have any right to snatch away the scope of practice in GST and other Taxation laws from the practitioners who currently earn their livelihood from Tax practice.Upon promulgation of new tax laws in India like VAT, Service Tax,and measure changes in filing of periodic returns in on-line mode , one finds , the Tax Consultants/ Tax Practitioners have suddenly are deprived of their bread and butter.This is sheer violation of fundamental right of such professionals. Besides , if one refers to current formats for VAT Audit and Audit under Income Tax and other taxation statutes, these are nothing but a set of questionnaires, intended to help the Tax Administrators to conveniently discharge their duties in assessment of tax dues and collection thereof and to guard against possible tax evasion. These Audit reports can be be easily prepared, certified and uploaded by Tax professionals other than C.A.s & ICWAs . Govt. & law makers may keep in their mind these points while giving shape to GST and allied Tax laws for India.

  44. Ankush Goyal says:

    Let me clear you me deepak whatever you are either advocate or STP. A Chartered accountant does not carry knowledge of accounts only. Just go through the curriculum it as that much vast in Direct and Indirect tax as of an advocate. Keep some dignity of your profession and your ethical values.

  45. Arpit Chauhan says:

    Mr. Bapat…..

    You said, CAs only know accounts.,…
    But truth is that CA Knows all thing of accounts and its related fields of Audit, Tax, Laws, Business, Capital Market, Management etc. and lawyer, as it name suggest only know lying all the time….Lawyer- A Business totally dependent on lying day and night….

  46. Munish Thapar Advocate says:

    ….CA only stamp and sign the documents prepared by us.That the time come to say by by to CAs and freedom from their unnecessarily payment. I am also strongly support and want to our PM should consider our voice and GST practitioner should be all professional like Advocate, CA, CS and cost accountant should be on same level in GST. It gave batter result because stamp and sign theory is not proper and CA must be aware that somebody other than them can check the documents and monopoly of the CA is ended only by these type of decisions.

    • BSKRAO says:

      You have correctly said Sir. Further, they make best combination to realise maximum revenue before affixing signature & seal within the ceiling limit. What is this business called ?

  47. CA. M. Lakshmanan, Madurai says:

    My humble request is to withdraw the statement “CAs know only Accounts”. Perhaps the author is not aware of the other subjects in which the CAs are trained during the articleship and get through the toughest exams to become a CA. Such derogatory remarks should not be published. Whether Advocates appear for any accountancy paper?

  48. sethu says:

    Excellent sir

  49. ADVOCATE VINOD KUMAR GUPTA says:

    A major portion of the curriculum of a Chartered Accountant revolves around Accounting Practices and Accounting Standards and that might be one of the reasons of gaining the name “Chartered Accountant” who is an expert in Accounts. At the same time a Tax Advocate has an expertise in interpreting a provision and also determine the nature of transaction and this expertise is gained thorough concentration on provisions of a particular law and a lot of experience. Therefore the provision in the GST Law restricting audit only by chartered accountants and cost accountants needs reconsideration for multiple reasons which are as under:
    (i) Advocates are well-versed with the fundamentals of indirect tax law. The advocates have specialized on the subject of sales tax/vat since the past many decades. They are equally competent as chartered accountants and cost accountants to audit the accounts of taxable persons for the purpose of GST Law.
    (ii) Audit under the GST Law requires specialized knowledge of commercial tax law in as much as applicable rate of tax, valuation, etc needs to be seen. It is not an audit of accounting entries as such. Thus there is no rationale in restricting the power of audit only to chartered accountants and cost accountants.
    (iii) Advocates have been efficiently handling Vat audits since inception of the Gujarat Value Added Tax Act, 2003.

  50. Just my opinion says:

    Dear Sir,
    As several people have already pointed it out, please do read Section 2(2) of The Chartered Accountants Act, 1949. A Chartered Accountant’s knowledge is not limited to just audit and accounts. We are trained intensively (practically and theoretically) about Accounts, Audit, Taxation laws and Financial management. An article such as this must not attempt to downgrade any profession. I urge you to refrain from using phrases such as “A CA (who knows only accounts)”, when the reality is completely different.

  51. Vivekananda Varanasi - STP says:

    strongly support the opinions expressed by the learned author. All the professionals are required for the Society to provide specialised services in their own field. No one shall encroach in to others field in one or the other plea.It is the high time for the Govt PV India to enact Tax Professionals Act to safe guard the interests of all the tax practitioners. The discrimination amongst CAs, Advocates, CMAs, ITPS, STPs shall be eliminated. The Govt should not ignore the real contributors to Tax network in the ground field. I appreciate the Author for bringing up a meaningful discussion on the burning issue.

  52. VINOD KUMAR GUPTA says:

    I fully agreed with the views of the writer Mr. Deepak Bapat. Indian legislature provided special class of persons called Advocates in Advocates Act, 1961 to practice all Indian laws. Section 29 of Advocates Act, specifies that Advocates alone are entitled to practice the profession of Law & Section 33 of Advocates Act specifies that Advocates alone entitled to practice the profession of law before any Court or before any authority or person. Bar Council of India Vs A.K.Balaji [SLP(Civil)No(s)17150-17154/2012] Dt.4.7.2012 (SC) & A.K.Balaji Vs Govt. of India (2012) 35 KLR 290 21.02.2012 (HC) it was clearly held by Apex Court & Madras HC that Advocates alone are entitled to practice the Profession of Law both in litigious and non-litigious matters

  53. Girish says:

    There is adequate space for advocates in GST law as in higher appellate forums such as high court and supreme court only advocates can appear. The question is on audit under GST law. For each profession, there should be specialists. CA’s are trained for conducting audit of accounts and advocates are trained for representation before authorities. Hence why there is a requirement for getting audit done by those who are not trained. How can audit be done without verification of accounts. It would be equal to giving a self signed statement by assessee.

    • BSKRAO says:

      Girish Sir, let them only accounts & audit. Once the the accounts are finalised their job is over within four walls. As far as appearance & pleading is concerned, it is Adv. domain. They should not enjoy both appearance & audit. This is the crux of the by which clients are attracted. Now a days in of Section 44AD & 44ADA, clients approaching CA pay less tax, if they approach non-ca they have to pay more tax, what is this. Who advised Govt. to insert these sections. If fact, u/s Govt. getting revenue of hardly 1300 Crores. This figure I got from RTI.

  54. Mahendranath says:

    I strongly disagree with the fact that a CA knows accounts only. The author should at least have sense to understand what duties a Chartered Accountant is performing. The CA course is not designed only for accounts and audit. The countries best tax practitioners are Chartered Accountants.

  55. ca priyank nagori says:

    Mr. Advocate is under wrong impression that ca only knows accounts but he is well versed in laws even. the main problem with ca is advocate act which was annected in 1961 much latter than chartered accountants act. some times i think that how an advocate can practice taxation unless he has no knowledge of accounts and accounting principals. i strongly suggest that ca should also be allowed to practice in courts with respect to taxation matters.

  56. nagarj kale says:

    Mr. bapat you are totally wrong. the CA act does not stipulate only accounting and auditing practice please read the section carefully. Absurd comments like graduates cannot practice gst and all and CAs cannot appear before the tribunal etc. Please observe the law relating to the same. Sales tax / VAT act provides for the same. as far as other quasi judicial forums there is no restriction at all. Mr. Bapat do you know it is only Chartered Accountancy as a professional qualificaiton gets the world wide recognition. If india does not give proper recognition to the said profession INDIA would be the loser for brain drain to advanced countries. n

  57. Abhishek says:

    Chartered Accountants Act 1949 came very early even 12 years prior to Advocate Act 1961…..and the areas of practice for a Chartered Accountant is vast which also includes laws, Below provision clearly states the same…….

    Dear Sir,Section 2(2) of CA Act says that
    A member of the Institute shall be deemed, “to be in practice “,when individually or in partnership with chartered accountants in practice, he, in consideration of remuneration received or to be received-

    (iv) “renders such other services as, in the opinion of the Council, are or may be rendered by a chartered accountant in practice”;
    So nowhere in the ACT it says , a CA is supposed to practice only in Accounts and Audit.

  58. RAVI KUMAR says:

    LET US MAKE LAWS SIMPLE IN SUCH A WAY TAX PAYER CAN DEFEND HIMSELF. TAX PAYER KNOWS MUCH BETTER THAN SOME ONE ELSE WHICH IS RIGHT OR WRONG. THE MORE WISER BODIES INVOLVES IN BUSINESS THE BIGGER THE HOLE IN PROFITABILITY.

    A COUNTRY LIKE INDIA IS BADLY IN NEED OF MORE SERVICE ORIENTED DOCTORS AND , ENGINEERS NOT LAW INTERPRETERS.

    LET US MAKE GST IS SIMPLE, HASSLE FREE ACT AND DO NOT WISH WITHIN A YEAR CASES WILL PILE IN TRIBUNAL AND HIGH COURTS

    • Rakesh Milwani says:

      Ravi Kumar Sir, It is the professionals who help save tons of legitimate tax dues of the business man who would otherwise have paid higher tax. When a professional saves tax, his efforts are not recognised because he does not bring in money, he only helps conserve it. However if there is no conservation, any amount of money would be futile

  59. Advocate Rakesh Bansal says:

    Legal Practitioners (Advocates) are the only class of persons entitled to practice law U/s 29 of Advocates Act, 1961 (Law Professionals), there is no justification in prohibiting Advocates to issue Certificates or Reports in Income-Tax Act. (This is well supported by Bar Council of India Vs. A.K.Balaji SLP (Civil) 17150-17154/2012)

    • Rakesh Milwani says:

      Advocates can practice law, but issuance of certificate is another matter altogether which is based on examination of facts, books of accounts and many other aspects which is part of training of Chartered Accountants / Cost Accountants. Hence Certification should be limited to them except in Company Law Affairs in which case it should be restricted to Company Secretaries

  60. narayanan says:

    Dear Sir,

    I too Agree with you statement

    Hats off for putting it on papers

  61. chandrakant dedhia says:

    Mr. Deepak Bapat, appreciate your concern for non- CA, and neither questioning the capability of non-CA in application of the law. But it would do good for the law to consider the points and also permit non-qualified medicos to practice medicine & surgery.

    • Rakesh Milwani says:

      I entirely agree with you, Dedhia Sir.

    • BSKRAO says:

      Law is the exclusive domain of Advocates but still other professionals are are doing practice in Law, somewhere I have seen S.C said a clerk ( Who is Working in Court) is more knowledgeable than an advocate, but we can not call them Advocate, hence Chartered Accountants are may be good in their field like accounts but they are not lawyer and they can not do practice in Law.

  62. RAVI MENSINKAI, HAVERI , KARNATAKA says:

    ADVOCATE AND TAX PRACTITIONERS HAVING PRACTISED SINCE MORE THAN 10 YEARS UNDER SALES TAX LAWS, SHALL BE AUTHORISED TO PRACTISE AND SIGN COMPLIANCE REPORTS UNDER G.S.T. AND APPEAR BEFORE ANY AUTHORITIES WITH REGARD TO G.S.T. SENIORITY UNDER SALES TAX PRACTICE IS MORE RELEVANT HERE… I SUPPORT THE VIEW HERE….

    • Rakesh Milwani says:

      The training which a Chartered Accountant gets in giving assurances [ Certification] is unmatched in other profession. Hence assurances like Certification and Audits is best left to Chartered Accountants

  63. सुरेश शुक्ला says:

    धन्यवाद बापट जी

  64. Abhishek says:

    https://taxguru.in/chartered-accountant/salman-khurshid-for-33-reservation-for-women-in-ca-profession.html

    Dear Advocates (dreaming to be/called Expert Accountant for free),

    Please refer the above article where Mr Salman Khurshid (Senior Advocate, Supreme Court of India ) argued for reservation in CA Course. Which is laughable and this shows how depth understanding of law, Advocates have !!!

  65. Advocate Rakesh Bansal says:

    Bar Council of India to take speedy and strong steps to protect the interests of the Tax advocate . It is also necessary for the BCI to quantify the number of Tax Advocates and represent before govt of India specially with Legal and Finance Ministers to take suitable steps to prevent Non-Advocates not to enter the area of legal practice .

  66. Abhishek says:

    This article has been written with full of biasness and without logic. I strongly condemn this statement that “even the CA (who knowns only accounts) is allowed” A CA knows a lot more things than Accounts. For information of the writer, All big tax lawyers are CAs and a lot many judges of High courts are also CAs. Only restrictive rules of Advocates Act 1961 are forcing CAs to do LLB to practice law at HC/SC levels. what is your take on that. This is wrong to say CA only knows Accounts. A CA knows law better then all average lawyers. 100% CA pass LLB exams with practice Law at excellence level. Can one give example an ADVOCATE dared to take admission in CA and pass the CA exams to take the profession of Accountancy – I believe NONE. But everyone dreams and expect free breads that’s tendency of politics and some people. ONE should earn his bread instead of begging. All profession are open for all…..!!!!

  67. Abhishek says:

    This article has been written with full of biasness and without logic. I strongly condemn this statement that “even the CA (who knowns only accounts) is allowed” A CA knows a lot more things then Accounts. For information of the writer, All big tax lawyers are CAs and a lot many judges of High courts are also CAs. Only restrictive rules of Advocates Act 1961 are forcing CAs to do LLB to practice law at HC/SC levels. what is your take on that. This is wrong to say CA only knows Accounts. A CA knows law better then all average lawyers. 100% CA pass LLB exams with practice Law at excellence level. Can one give example an ADVOCATE dared to take admission in CA and pass the CA exams to take the profession of Accountancy – I believe NONE. But everyone dreams and expect free breads that’s tendency of politics and some people. ONE should earn his bread instead of begging. All profession are open for all…..!!!!

  68. S.k Sharma says:

    बनसल जी अपने बहुत बरकी से उपरोकत लेख लिखा बधाई व धन्यवाद्

  69. Advocate Rakesh Bansal says:

    (1) Legal Practitioners are also authorized to prepare return of income & represent assesses U/s.288(2) of Income-Tax Act read with Rule 12A. Rule 12A inserted by Notification No.2029 Dt.13.6.1962, require Legal Practitioner covered U/s 288(2) to furnish report on the examination of assesses account books & documents in the assessment proceedings. Here question arises when such audit clause already present in Rule 12A of IT Rules, why once again Section 44AB inserted in Income-Tax Act.

    (2) When Legal Practitioners are authorized to prepare return of income under 12A of Income-Tax Rules, it is presumed that such persons possess knowledge of Income-Tax law read with accounting principle prescribed U/s 145 of Income-Tax Act. Information to be furnished in Certificates/Reports under Income-Tax Act amounts to practice of law as it require interpretation of law more & basic accounting knowledge sufficient.

  70. Sanjay Arora says:

    I am totally agree with the views express by the Author and thank him for bringing the reality before the society.

  71. BSKRAO says:

    It is right time to have unified control & regulation of all players practicing taxation laws in India, Tax Practitioners Law is the need of the hour. In India, there are professional bodies passed by the Acts of Parliament, to protect the interest of their members only, but there is no professional body to generate tax professionals to protect the interest of Govt. revenue. Among Legal Practitioners, Cost & Management Accountants, Company Secretaries, Chartered Accountants and Income-Tax Practitioners, who wants to practice tax law in India, should mandatory seek registration under Tax Practitioners Law, whatever their parent body says is immaterial & Tax Practitioners Law should mention the qualification & experience required to be possessed by all the five class of tax professionals. On date ample tax compliance work is there, but there is no required Tax Professionals to support voluntary compliance in Indian taxation laws. Further, “More persons in the line of tax practice leads to improvement in quantum of compliance & more revenue to the Government”. Tax Practitioners Law in the lines of US Treasury Circular No.230 is well suited to India, required for India to widen genuine tax base of assesses

  72. MRINMOY GHATAK says:

    SIR, CAN A COMMERCE GRADUATE PRACTICE GST, UNDER GST ACT? IF HE IS ENROLED AS A STP, SHOULD HE RE ENROLED UNDER GST ACT?

  73. Abhishek says:

    If Advocates seek themselves to be in a position to give audit report (loosely asked to term as “compliance report” in this article) then I would say every citizen of country should be allowed to practice the profession of law before all courts as every person of the land is presumed to have awareness of LAW, then why Bar Council of India making hue n cry for securing profession of law and making rules to prohibit others to appear before courts of laws. It is unfair to move wherever opportunity comes without application of mind and understanding the boundaries drawn. it is natural to try to get into others’ wedding for delicious food without having Invitation !!! That’s easy food without any hard work.

  74. Ravindra says:

    Dear Mr Bapat, Lucid explanation and Agreed.

  75. CA.S.K.Agarwalla says:

    Suggesations are always appreciable but biased suggesations never bring good result and do no improvement as desired.Sir,unbiased suggesations are always welcome with full knowledge of relevant Act/s.

  76. Unknown says:

    This Article shows how jealous Advocates are from CA’s

  77. S.L.Joshi says:

    Adv.Deepak Bapat has dealt with the current topic concrning the tax professionals.
    1.It has taken care of the prof.who are left out.
    2.it is not against the interest of any body concerned .
    3. It is in the interest of successful implementation of GST. 4.it has been highlighted at the appropriate time.

    The govt. Shall take note immediately by incorporating the relevant provisions highlighted by the learned Advocate.

  78. CA . Srinivasan says:

    Friends,
    Please do not have any apprehension about CA’s having monopoly to practice GST. There will be uniform level playing field for all. The only point which I would like to highlight under GST is that it will be more of a transaction analysis rather than a case analysis which I am of the opinion that CA’s will have an edge over other professionals.

    • Tax.Adv. BSKRAO says:

      Respected CA.Srinivasan Sir, when CA Certificates are inserted in all taxation statute books of India, how come you say that there is uniform level playing field. Non-CA Tax Professionals after completion of job stand before CAs for seal & Signature on one side. On the other side ICAI gave written statement that an act of Non-CAs approaching CAs for the purpose of audit will be seriously viewed.

  79. T. P. DEWANGAN says:

    I am fully agree with Deepak Bapat (Advocate)and it is 100% true that practice area of Tax practitioner and advocate is being swallew up by Chartered Accountant, Cost Accountant.

  80. सुरेश शुक्ला says:

    5 वर्ष कामर्स कोर्स उसके बाद 3 साल लॉ कोर्स 8 साल
    में व्यापार से सम्बंधित विधि में स्नातक होने के बाद भी
    आयोग्य इससे अच्छा तो कोई डिप्लोमा या सर्टिफिकेट कोर्स
    करना अच्छा रहता जय हो भारतीय राजनिति

  81. सुरेश शुक्ला says:

    5 वर्ष कामर्स कोर्स उसके बाद 3 साल लॉ कोर्स 8 साल
    में व्यापार से सम्बंधित विधि में स्नातक होने के बाद भी
    आयोग्य इससे अच्छा तो कोई डिप्लोमा या सर्टिफिकेट कोर्स
    करना अच्छा रहता जय हो भारतीय राजनिति

  82. Prabhakar says:

    Mr. Deepak Bhat first you allow an ordinary graduate as a member in your bar council to practice and appear before court of law and then give all other suggestions if that is possible.

  83. Huzefa M Mala says:

    My learned friends needs to understand that there is a vast difference between a graduate getting STP registration and a CA who are hardcore accounting, auditing and tax experts, known worldwide for their intellect in these areas.

    Just by making such statements without application of mind, nothing is going to happen sir.

    Well, wishing you the best….

  84. Rahul jain says:

    I am not agree
    Ca knows only accounts and audit
    I think author should chek ca sylabus and try to atempt ca exam, at present whats the importance of LLB anyone can find llb dgree easily, i think more than 90 percant advocate dont knw meaning of income tax sales tax service tax etc

    • MANDEEP SINGH says:

      Rahul Jain ji, once give CA curriculum to universities than told me how tough CA curriculum. For your kind information Teacher Eligibility Test in punjab is based on metric syllabus but PHD holder’s are also failed in that test & result % percentage around 1% to 3% . Minimize pass percentage not related to toughness of any subject. Please write a letter to ICAI for given examination powers to Universities.

  85. Rajesh says:

    While the Article of Advocate Deepak Bapat is in the right spirit, I do not understand why the Advocates or the Bar Council of India, who want to practice GST, have not offered any comments or suggestions on the model GST Law released by the Government. This is the sad part of the story. With due respect to the Advocates,Cost Accountants, Company Secretaries or Practioners, why is it they do not offer any meaningful suggestions on the anomalies in the model GST Law or how to make the law simpler, except for the suggestion that they are NOT allowed to “Practice”. In the complex world of law, only the person who “contributes” to the development of law is alone “entitled” to practice the law. Why do Advocates have monopoly over “practicing” criminal or civil laws in the courts…it is because they are trained and equipped with the knowledge of those laws right from the time they study for their law degrees and then till the time they undergo training with a fellow senior. If that is not monopoly, will the Bar Council allow a Company Secretary, a Cost Accountant or a Chartered Accountant to argue in the High Court or Supreme Court?

  86. vijay says:

    Dear Sir,
    CAs are qualified to practice in every economic and taxation laws. And there is no bar on practicing a profession of his choice. Syllabus of CA includes all the economic laws, taxation laws and some labour laws such as Bonus, EPF, Gratuity acts.
    You are under misconception that CA is qualified only for practice in accounts & audit. He is qualified in the subjects of accounts, audit, taxation laws, economic laws, labour laws, banking laws, insurance laws, custom laws, excise & service tax, Management Consultancy, Financial system (FCRA, SEBI, Money Laundering etc.) to name a few and numerous other areas in which CAs have expert knowledge.
    Audit & account itself contain such knowledge that regulatory framework requires him to report on each of the above aspects. No doubt, the knowledge of a CA is incomparable and he is expert in his profession.
    As regard to representation before the authorities, the specific act gives the power to specified professionals to appear before them.
    If you have so much problems with CAs or you are feeling incompetence as compared to CAs, you should also consider to pursue chartered accountancy course. It may be worthwhile to note that a large number of CAs are pursuing law course to remove their incompetencies in the matters of appeal, representation and appearance before the courts & tribunals.

  87. Huzefa M Mala says:

    My learned friend needs to understand that CAs are hardcore accounting, auditing and tax professionals.

    And one should remember that there is a vast difference between a graduate getting STP registration and becoming a CA.

    With all respects, a lawyer can attend various appellate authorities, but CAs still interpret accounts and taxes better. Best of luck…

  88. Nagaraja Hegde says:

    Dear Sir,Section 2(2) of CA Act says that
    A member of the Institute shall be deemed, “to be in practice “,when individually or in partnership with chartered accountants in practice, he, in consideration of remuneration received or to be received-

    (iv) “renders such other services as, in the opinion of the Council, are or may be rendered by a chartered accountant in practice”;
    So nowhere in the ACT it says , a CA is supposed to practice only in Accounts and Audit.

  89. RAVI KANT JHA (SATYA CONSULTANCY) says:

    I am also strongly support and want to our PM and FM Sri Jetely should consider our voice and GST practitioner should be all professional like Advocate, CA, CS and cost accountant and also commerce Graduate also should be on same level in GST.

  90. manoj says:

    Above said opinion is genuine.
    But keep on targeting the other respected professionals in almost each and every statement of opinion dose not sound ethical and professional statement.

  91. B.C.GURU SWAMY GURU AND ASSOCIATES says:

    As Tax Practitioners should not try to take all with one invitation pass to grand finale, because of lack of training and statute support,unity and failing in having recognized academy we have literaly failed in convincing the Govts so far in implementation of Tax Practitioners Bill.And our esteemed origanization All India Tax Practitioners assocition also have not done anything in this regard

    Hence I strongly support the first creation of the best academy, train, educate, unite and fight for introduction of GST Practitioners bill before implementation of GST in India

  92. Rameshwar says:

    As per constitution we have right to equality. But in the current scenario CA is encroaching the field of other professionals. Govt of India should provide the equal rights to each professional and limit the monopoly of CA in this behalf.

  93. MILIND GOTHAL says:

    the CA (who knowns only accounts) is allowed to attend as ‘Agent’. —–is highly dis-respect to CA profession and shows author’s lack of awareness about CA profession.

  94. K.Rangaiah says:

    Advocates in general are more demanding with regards to questioning the rights and hence they are not favored either by revenue Detp., nor the ruling governments. Only professionals with commercial and flexible out look will be will be allowed to enjoy. I sincerely appreciate Advocate Deepak Bapat in this regard.

  95. Mitesh Parmar says:

    Why only, CA, CMA, Advocates and CS are allowed to attend before authority and not Commerce graduate and Employee of the company.

    Commerce graduates are studying accounts as well as tax and so the same employee of the company (Who may be a qualified CA, CMA, CS or commerce graduate).

    Moreover employee knows transaction better than any consultant/Tax practitioner/CA/CMA/CS

  96. adv.Sisir chakraborty says:

    Great information . yes , ca is not great of taxation and appliant tribunal . thanks for remainder to all of us ,including ca also.

  97. K.RAMA KRISHNA (STP) says:

    Thanks for sharing & posting the Information , what C.A. do , he will come at the end of finical year and verify the accounts , we are doing the every month and filling the returns , on the basis of that he weill finalize the account and submit to IT department

  98. Sanjay says:

    A person who expert in accounts can understand taxation very well, income tax, sales tax and excise are linked with accounts. Advocates does not have in depth knowledge of accounts, debit credit, balance sheet, audit, accounting standards, ERP, Information technology and company law.
    Have you go through CA syllabus and curriculum?

  99. Raj says:

    I posted a critic comment for this article, but it was removed. So, it means that only positive comments are retained and any criticisms are removed… this is not professional approach….!!!

  100. ADVOCATE VINOD MITTAL says:

    THAT THE TIME HAS COME TO SAY BYE BYE TO CAs. ALL THE TAX ADVOCATES SHOULD UNITE UNDER ONE PLATFORM. THE PLATFORM IS ASSOCIATION F TAX LAWYERS HO DELHI. ALL THE TAX ADVOCATES ARE REQUESTED TO CONTACT THE AUTHER VIA MAIL OR THROUGH PHONE

  101. SANJAY KADAM says:

    Why not write directly to our Prime Minister Shri Narendra Modi on his portal pmindia.gov.in/en/interact-with-honble-pm/
    I have done it. Request all to do the same for greater impact.

  102. Raj says:

    While author has put good observation, it is not right to say that CAs know only accounts!!! In fact, I have seen many CAs who are
    -having very good logical thinking and interpretation of the law in many areas of the practice that they do.
    -reviewing contracts in big organisations although it might have been drafted by legal team

    Professional bodies of CA, CS, ICWA are much more disciplined as compared to other bodies, and anything wrong noticed by these bodies are being undertaken very seriously by respective boards as compared to other bodies.

    We can write many things as Pros and Cons of each of these professional qualifications, but ultimate objective should be to have some benchmark to identify appropriately qualified persons with regard to accounts, commerce, and legal interpretation skills. Although many of the commerce graduates or advocates might be having good knowledge, but it becomes difficult to identify people with required skills in absence of advanced qualification like CA, CS, ICWA, which are considered as the toughest courses in Commerce stream.

    If we take a random sample of 1000 CA/CS/ICWA and another random sample of 1000 commerce graduates or advocates, the outcome of knowledge-test will be very clear that majority of first sample will have much better skills of logical thinking and/or interpretation as compared to majority of second sample!

  103. Advocate Rakesh Bansal says:

    Legal Practitioners are also authorized to prepare return of income & represent assesses U/s.288(2) of Income-Tax Act read with Rule 12A. Rule 12A inserted by Notification No.2029 Dt.13.6.1962, require Legal Practitioner covered U/s 288(2) to furnish report on the examination of assesses account books & documents in the assessment proceedings. Here question arises when such audit clause already present in Rule 12A of IT Rules, why once again Section 44AB inserted in Income-Tax Ac. When Legal Practitioners are authorized to prepare return of income under 12A of Income-Tax Rules, it is presumed that such persons possess knowledge of Income-Tax law read with accounting principle prescribed U/s 145 of Income-Tax Act. Information to be furnished in Certificates/Reports under Income-Tax Act amounts to practice of law as it require interpretation of law more & basic accounting knowledge sufficient.When Legal Practitioners are the only class of persons entitled to practice law U/s 29 of Advocates Act, 1961 (Law Professionals), there is no justification in
    prohibiting Advocates to issue Certificates or Reports in Income-Tax Act.

  104. Mallikarjundev Ch, Advocate says:

    I strongly support the opinions expressed by the learned author. All the professionals are required for the Society to provide specialised services in their own field. No one shall encroach in to others field in one or the other plea.It is the high time for the Govt PV India to enact Tax Professionala Act to safe guard the interests of all the tax practitioners. The discrimination amongst CAs, Advocates, CMAs, ITPS, STPs shall be eliminated. The Govt should not ignore the real contributors to Tax network in the ground field. I appreciate the Author for bringing up a meaningful discussion on the burning issue.

  105. Raveendranath says:

    I completely vouch for what ever is expressed by the author in this article. The mindset needs to be changed and more and more such thinking and awareness should spread among the professionals so that we can see that in the coming years this so called monopoly by particular profession wades away.

  106. HARI C says:

    CAs are not unqualified persons as stated in the article. They are having one of the best syllabus including detailed study on Taxation Laws, Audit and Accounts. It was childish to say that the knowledge level of a CA is equal to that of a Commerce graduate. You are justified in raising your issue or requesting for inclusion on merits. But that should not be done by belittling other professions. Advocates and CAs are created by well thought statutes made for the purpose. If you people have equal standing or Merits in appearing before authorities you are free to do so. But it should not be seen as a challenge to CAs. It is a foolish statement to say that CAs know only accounts. AUDIT is the domain of the CAs. No doubt about that. The CA profession is created specifically for AUDIT, ACCOUNTS and TAXATION. The language in the article shows the immature thought process of the writer without understanding the reality.

  107. Krishna says:

    With due respect , I suggest you to revisit sec 2(2) of the ICAI Act (such other services (not exhaustive )- 26 other services listed )
    I request you not to pass such loose statements

  108. Kondal Reddy Yeldanda says:

    For better governance of tax laws only CAs should be allowed to certify compliance report

  109. Supriya says:

    Same opinion. That CA Knows only accounts is a completely absurd statement. CAs have knowledge of all areas. And I believe that CAs have practical as well as theoretical in depth knowledge pertaining to applicability of sections in the Act which most of the other practitioners lack though they may be having working knowledge. For GST I believe it is CAs who can visualize a business perspective from all angels of taxation.

    • BSKRAO says:

      Supriya Made, Kindly answer my below question. I agree with your view:-
      Who issued licence to CAs to practice Tax Law in India?This question should be answered by keeping in mind that in all Indian taxation laws only Professional Body covered by tax professional can only take action for professional misconducts.

  110. Advocate Rakesh Bansal says:

    (1) Legal Practitioners are also authorized to prepare return of income & represent assesses U/s.288(2) of Income-Tax Act read with Rule 12A. Rule 12A inserted by Notification No.2029 Dt.13.6.1962, require Legal Practitioner covered U/s 288(2) to furnish report on the examination of assesses account books & documents in the assessment proceedings. Here question arises when such audit clause already present in Rule 12A of IT Rules, why once again Section 44AB inserted in Income-Tax Act.

    (2) When Legal Practitioners are authorized to prepare return of income under 12A of Income-Tax Rules, it is presumed that such persons possess knowledge of Income-Tax law read with accounting principle prescribed U/s 145 of Income-Tax Act. Information to be furnished in Certificates/Reports under Income-Tax Act amounts to practice of law as it require interpretation of law more & basic accounting knowledge sufficient.

    (3) When Legal Practitioners are the only class of persons entitled to practice law U/s 29 of Advocates Act, 1961 (Law Professionals), there is no justification in
    prohibiting Advocates to issue Certificates or Reports in Income-Tax Act.

  111. Krishna says:

    With due respect, I suggest you to revisit sec 2(2) of ICAI Act , (such other services – 26 other services given) .
    I request you not to give such loose statements

  112. BSKRAO says:

    Latest policy decision of learned officials in Finance Ministry, Govt. of India to expand the definition of “Accountant” to include related professionals in DTC-2013 read with delegated legislation Section 320(2)(iii) is highly appreciated. But, in order to give full effect for the same, it is necessary to involve all knowledgeable persons in the field to improve/enhance compliance & revenue. Therefore, Tax Practitioners Law required for India to enable well diversified group of tax professionals to practice tax law in India. Our Central Govt. should come out with substantial legislation; introduce Tax Practitioners Bill covering all five class of tax law professionals of India. Such Tax Practitioners Bill should be introduced with “Preamble” stating that “Other than Advocates are also practicing tax law in India, in order to protect them & also in the interest of Govt. revenue, this Tax Practitioners Bill has been introduced”. Then such Tax Practitioners Law can not be struck down in view above court verdicts. US Treasury Circular No.230 for regulations governing practice before the Internal Revenue Service of Income-Tax Deptt. in USA & Tax Agent Service Act of Australia are very good examples for consideration of Ministry of Finance, Government of India to have similar Tax Practitioners Law in India also, to generate tax professionals for widening genuine tax base & number of assesses.

  113. virendra aggarwal says:

    It is rather illoical to say that a chartered accountant creates monopoly under the gst act It is only on the basis of the qualification acquired by him by undergoing a difficult professional skill development course prescribed by the Mca. All those who envy this specialisation, should undergo this path and then ony they should come out with their envious blabberings.

  114. Jayant says:

    Dear Deepak,

    I don’t echo with above article, CA is not only an expert of accounts and audit but to be honest accounts & audit are just two of the several pillars of his/her expertise. CA undergo extensive studies & training in Direct and Indirect taxes at both intermediate and final level. A CA have a holistic business knowledge and not only just knowledge of taxation laws. Whereas an Advocate only have knowledge of Laws and hardly have any knowledge on accounting, auditing, costing, Information technology, etc. which are important for conduction an effective audit & hence CA should be most preferred professional for Audit under GST

    Regards
    Jayant

  115. Krishna says:

    With due respect, I suggest you to revisit section 2(2) of ICAI act – (renders such other service – has listed down 26 other services that can be carried out)
    Request you not to make loose statements like these

  116. sanjay jha says:

    Dear Mr. Bapat,

    you need to update your knowledge about CA, as you stated in your article (“CA who knowns only accounts”) is completely incorrect. 90% of govt. Tax revenue is collected through CA only,
    you are an Advocate & Sales Tax consultant, could you plz explain if Sale Tax was your Part of academic, I know it was not, though you provide consultancy in Sales Tax, and CA entire course is base on Tax, Cost and Accounts

    Request you whenever you write any article, you should have knowledge of subject matter first

    Regards

  117. Advocate Rakesh Bansal says:

    (1) Legal Practitioners are also authorized to prepare return of income & represent assesses U/s.288(2) of Income-Tax Act read with Rule 12A. Rule 12A inserted by Notification No.2029 Dt.13.6.1962, require Legal Practitioner covered U/s 288(2) to furnish report on the examination of assesses account books & documents in the assessment proceedings. Here question arises when such audit clause already present in Rule 12A of IT Rules, why once again Section 44AB inserted in Income-Tax Act.

    (2) When Legal Practitioners are authorized to prepare return of income under 12A of Income-Tax Rules, it is presumed that such persons possess knowledge of Income-Tax law read with accounting principle prescribed U/s 145 of Income-Tax Act. Information to be furnished in Certificates/Reports under Income-Tax Act amounts to practice of law as it require interpretation of law more & basic accounting knowledge sufficient.

    (3) When Legal Practitioners are the only class of persons entitled to practice law U/s 29 of Advocates Act, 1961 (Law Professionals), there is no justification in
    prohibiting Advocates to issue Certificates or Reports in Income-Tax Act. (This is well supported by Bar Council of India Vs. A.K.Balaji SLP (Civil) 17150-17154/2012)

  118. Advocate Rakesh Bansal says:

    Policy decision of Finance Ministry, Govt. of India in the Congress regime to expand the definition of “Accountant” to include related professionals in DTC-2013 for the purpose of Tax Audit under Direct Taxes Code read with delegated legislation Section 320(2)(iii) is highly appreciated. But, I do not understand why this was not incorporated in the Income-Tax Act till date.

  119. Advocate Rakesh Bansal says:

    Other than Advocates can not appear before revenue authority on own motion by the strength of power of attorney against the notice issued to the client. But other than Advocates can definitely appear before revenue authority against specific summons issued to him.

  120. Advocate Rakesh Bansal says:

    I do 100% agree with the view of Advocate Deepak Bapat in this article. I am of the further opinion that such orders passed under proposed GST Law can not be appealed before the appellate authority.

  121. KARTHIK VEMULA says:

    Great information. Yes, Central Govt., should do this.

  122. Satyadev says:

    I am too in support of you, it will be a growth factor under GST.
    But Sir, saying that CA knows only accounts is a statement given without application of mind.

    • Jafar hadfa says:

      Completely agree with satyadev. Saying that CAs have knowledge of accounts and Audit is completely rubbish. If you analyse ICAI has been one of the most prestigious institute of the world and has produced best tax practitioners in the country. They groom and grill their students so much during academics and articleshíp that these students after clearing can adapt to any given situation be it law, tax or any other compliances.

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