Can a non ca employed by a ca firm have a poa for tax hearin

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Dear All,

Had a few doubts regarding POA (Power of Attorney) wrt Income Tax hearings.

1. Can a Semi Qualified (having completed Articleship) employed by a CA Firm obtain a POA and represent client in I.Tax hearings or is it only CA's of a CA Firm can represent in IT Hearings.

2. A POA has got the firm's name mentioned with a Partner's Authorise signature. Does it mean only the Authorised signatory can represent or anybody from the Firm can represent.

Regards

Mohit

Replies (3)

1. Yes, In my office too a semi qualified paid up employee attends almost all the proceedings.

2. Not sure about the second but I think any authorised person like partner may appear for it.

Partner / Person asnamed in the Letter of Authority can extend his authority in writting to any other person to attend on his behalf / On behalfof the Firm

for the 2nd question, its a good practise to mention the names of all the people who are expected to attend hearings, in case its not done, the partner will have to authorize the person who is suppose to go for the hearings

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