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Independent Tax Auditor - Rule 51A Notified by the CBDT to prohibit an Auditor (Chartered Accountant) to have business relationship with the client other than those specified in the Rule.

Independent Tax Auditor - Rule 51A Notified by the CBDT to prohibit an Auditor (Chartered Accountant) to have business relationship with the client other than those specified in the Rule. - Income Tax - 50/2015 - Dated:- 24-6-2015 - [TO BE PUBLISHED .....

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(E).- In exercise of the powers conferred by section 295 read with sub-clause (viii) of Explanation to sub-section (2) of section 288 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further .....

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er rule 51, the following rule shall be inserted, namely:- 51A. Nature of business relationship.- For the purposes of sub-clause (viii) of Explanation below sub-section (2) of section 288, the term business relationship shall be construed as any tran .....

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