Corporate Law : First of all, let us have a look at the Section 17(1)(a) of Consumer Protection Act, 1986 which read as ‘(a) to entertain â€...
Corporate Law : Whether incorporating the ‘Arbitration Clause’ in any ‘Contract Agreement’ is commendable? OR, the Independent ‘Agreemen...
Income Tax : None will be entitled for appearing / attending / practicing before the Income Tax Authorities without Registering as an Income Ta...
Goods and Services Tax : there is an utmost need to AMEND the Sub-section (2) of Section 116 of the GST Act, to ADD therein, another category like Practici...
Goods and Services Tax : CGST Act stipulates the following categories of persons as eligible to be authorized representatives to appear before GST Officer ...
The Tax Return Preparers (TRP) Scheme has been conceptualized by the Income Tax Department (ITD) and launched in 2006-07 to assist small and marginal taxpayers in preparing and filing their tax returns. The Role of TRP is that of preparing Returns of Income under Section 139 of the Income Tax Act for any assessment year for & on behalf of an eligible person, who may require furnishing the same.
The ‘Income Tax Practitioner’ is a noble & dignified profession for those who have just passed out an ‘accountancy examination’, or have just acquired a ‘Degree in Commerce or Law’. They could take up this Profession of Practicing in Income Tax Law, basing on one’s own abilities.
The then Government of the then Andhra Pradesh State, had successfully enacted the Andhra Pradesh Societies Registration Act, 2001 [Act No. 35 of 2001] with the following specialized advantages & privileges to the Societies under the Act:
Syed Mahaboob Peer The Section 288(2)(vi) of the Income Tax Act, 1961, together with the Rules 12A, 49(a), 51, 54 and partly the Rule 55 of the Income Tax Rules, 1962 are applicable in connection with the application (Form No.39) for the applicants under Section 288(2)(vi) of the Income Tax Act, 1961.       Â
Syed Mahaboob Peer Who are Constituent Income Tax Practitioners?  And, what would be the future of those Constituent Income Tax Practitioners? Any Act which allows Enlistment/Enrolment of the Practitioner, and have overall power & control over such Practitioners (including departmental power to exercise & initiate the disciplinary action against such enrolled Practitioners) shall be the […]
Hitherto, the Lawyers/Advocates are attached to civil courts and are practicing Law before the Judges in Courts of Law by presenting, representing or pleading on behalf of their clients/cases. Henceforth, if Lawyers & Advocates (Graduates in Laws) are alone entitled to practice even in Taxation Field (Income Tax, Service Tax, Custom & Central Excise, Sales Tax (VAT), etc.),
Whereas the Judgment of the Hon’ble ITAT, Agra Bench in ITA No.133/Agra/2013 dated 09-07-2013 in which it has been emphasized that ,none will be entitled for appearing / attending / practicing before the Income Tax Authorities without Registering as an Income Tax Practitioner with the CIT
