27 October 2013
I am mohammd wasim khan. I am graduate in arts with 59% i have 5 year experience work of income tax & Sales Tax. i want Tax practioner Certificate.
For registration as a Income-tax Practitioner, you need to refer to Rule 50, Rule 51, Rule 54, Form 39 and Section 288(2) of the Income tax Act.
If you possess the necessary qualification ie Rule 50:
(1) The National Diploma in Commerce awarded by the All-India Council for Technical Education under the Ministry of Education, New Delhi, provided the diploma-holder has taken Advanced Accountancy and Auditing as an elective subject for the Diploma Examination.
(2) Government Diploma in Company Secretaryship awarded by the Department of Company Affairs, under the Ministry of Industrial Development and Company Affairs, New Delhi.]
(2A) Final Examination of the Institute of Company Secretaries of India, New Delhi.
(3) The Final Examination of the Institute of Cost and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959).]
(4) The Departmental Examinations conducted by or on behalf of the Central Board of Direct Taxes for Assessing Officers, Class I or Group 'A', Probationers, or for Assessing Officers, Class II or Group 'B', Probationers, or for promotion to the post of Assessing Officers, Class II or Group 'B', as the case may be.
(5) The Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.
Or you possess a degree as per Rule 51 ie:
A degree in Commerce or Law conferred by any of the following Universities from Universities recognised under Rule 51.
Once you possess any of the above, you may File an application under Rule 39 to The Chief Commissioner or Commissioner of Income-tax, of the area he is working in for registration as an authorised income-tax practitioner.
Nevertheless, you may simply ask your clients to give you a power of attorney to represent before tax authorities. That should also suffice your cause.