TMI BlogAmendment of section 288X X X X Extracts X X X X X X X X Extracts X X X X ..... a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under subsection (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)]- (a) in case of an assessee, being a company, the person who is not eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to in sub-clauses (i), (ii) and (iii); (v) an officer or employee of the assessee; (vi) an individual who is a partner, or who is in the employment, of an officer or employee of the assessee; (vii) an individual who, or his relative or partner- (I) is holding any security of, or interest in, the assessee: Provided that the relative may hold security or interest in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of ten years has not elapsed from the date of such conviction. ; (ii) in sub-section (4), for the portion beginning with brackets, letter and words (c) who has become an insolvent, and ending with the words, brackets and letter in the case of a person referred to in sub-clause (c) , the following shall be substituted, namely:- (c) who has become an insolvent; or (d) who has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he individual; (b) brother or sister of the individual; (c) brother or sister of the spouse of the individual; (d) any lineal ascendant or descendant of the individual; (e) any lineal ascendant or descendant of the spouse of the individual; (f) spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e); (g) any lineal descendant of a brother or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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