Advanced Income Tax Act 2025
A MEMBER WHO IS IN PRACTICE FOR LAST THREE YEARS,TO HOW MANY STUDENTS CAN GIVE ARTICLE TRAINING.
(Applicable to members practicing the profession of chartered accountants in his individual name or as proprietor or as partner)
Category
Period of continuous practice of an
Associate or a Fellow member
Entitlement of
articled assistant/s
(i)
for a period up to 3 years.
1
(ii)
for any period from 3 years to 5 years.
2
(iii)
for any period from 5 years to 10 years.
7
(iv)
for any period from 10 years.
10
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