CA as Paid Assistant


This query is : Resolved 

Quick Summary
This discussion clarifies the tax implications for a Chartered Accountant (CA) working as a paid assistant within a CA firm, specifically regarding TDS under sections 192 or 194J. It also addresses whether such an individual can obtain their own Certificate of Practice (COP) and undertake independent work like GST and ITR filings, provided it doesn't involve attestation functions.

(Querist)
14 March 2023 Hi,
Can CA as paid assistant in CA firm subject to TDS 192 or 194J?
also whether can he take COP in his name and start his own practice?

14 March 2023 Subject to TDS under section 192 as he is employee and can't sign as CA in practice.
He can take his own COP.

naveen (Querist)
16 March 2023 Thanks Sir.
Kindly confirm whether can i open office in my name also and do other than attestation functions like GST filing, ITR filing etc.?

16 March 2023 Yes, you can do it no problem as there is no attestation.


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