Registration in bar council
Ajay Agarwal
(Querist) 06 February 2012
This query is : Resolved
Hello Experts and seniors.
I am student of LLb Ist year, Tagore Law College, Rajasthan University. I want to do practice as Tax Advocate after Pass LLB Final Year.
Now, please help and solve my some quires about registration with BCI.
1. Is registration necessary with Bar council for practice as tax advocate in Income Tax and Sale tax Dept.?
2. If yes, what is Process of registration in Bar council?
3. And where to registered (a) state Bar council (B) Bar council of India (C) Both.
4. How much percentage (marks %) required in B.com/graduation for registration in Bar council?
5. What types of documents require for registration in Bar council?
Regards,
Ajay
ajay12.agarwal@gmail.com
Deepak Nair
(Expert) 06 February 2012
Dear Ajay,
The experts have collectively decided to to reply THESE TYPE OF QUERY having Repetitions, Academic, contains SMS Language, Commercial, Vague and Imaginary query.
M/s. Y-not legal services
(Expert) 06 February 2012
just be patience.. day by day you will get knowledge about your query., untill just concentrate with your studies..
-tom-
Sankaranarayanan
(Expert) 06 February 2012
Your proffessuion is subject to ur knowledge and deepth. So. As for as the ennolement. No need to furnish your wish and ambition. While enrollment all are same
Raj Kumar Makkad
(Expert) 07 February 2012
First clear your graduation and only then raise your next course of action. Now concern only on your studies.
Sailesh Kumar Shah
(Expert) 07 February 2012
1. Is registration necessary with Bar council for practice as tax advocate in Income Tax and Sale tax Dept.?
Answer: not mandatory.
2. If yes, what is Process of registration in Bar council?
Answer: After clear of Law graduate, you have to visit local bar of district to get desire information.
3. And where to registered (a) state Bar council (B) Bar council of India (C) Both.
Answer: State Bar Council
4. How much percentage (marks %) required in B.com/graduation for registration in Bar council?
Answer: shall be passed.
5. What types of documents require for registration in Bar council?
Answer: as stated in S.No.2.
V R SHROFF
(Expert) 07 February 2012
It seems you are B.Com
You can practice for Tax matters, and n need to register in Bar council for Txation Practice.
Bal, after ur passing LLb.
Ajay Agarwal
(Querist) 07 February 2012
Shailesh Kr. Shah Ji thanks for above information, Now please clarify me in point 1 and pont 4.
After getting LLB Degree from university, if I want appear in herring for Income Tax/Sales Tax scrutiny cases.
1. Is registration not mandatory with Bar council for practice as tax advocate in Income Tax and Sale tax Dept.?
4. How much percentage (marks %) required in B.com (not in LLB) for registration in Bar council?
Sailesh Kumar Shah
(Expert) 07 February 2012
Dear Mr.Ajay Agrawal,
1.no
4. are you talking, which bar council?????
In addition to reply, please go through section 288 of the Income Tax Act.
Section 288. APPEARANCE BY AUTHORISED REPRESENTATIVE.
(1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative.
(2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being -
(i) A person related to the assessee in any manner, or a person regularly employed by the assessee; or
(ii) Any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or
(iii) Any legal practitioner who is entitled to practise in any civil court in India; or
(iv) An accountant; or
(v) Any person who has passed any accountancy examination recognised in this behalf by the Board; or
(vi) Any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or
(via) Any person who, before the coming into force of this Act in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or
(vii) Any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practising as such.
Explanation : In this section, "accountant" means a chartered accountant 2254 within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), and includes, in relation to any State, any person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in that State.
(4) No person - (a) Who has been dismissed or removed from Government service after the 1st day of April, 1938; or
(b) Who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, other than a penalty imposed on him under clause (ii) of sub-section (1) of section 271; or
(c) Who has become an insolvent, shall be qualified to represent an assessee under sub-section (1), for all times in the case of a person referred to in sub-clause (a), for such time as the Chief Commissioner or Commissioner may by order determine in the case of a person referred to in sub-clause (b), and for the period during which the insolvency continues in the case of a person referred to in sub-clause (c).
(5) If any person - (a) Who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an income-tax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be;
(b) Who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that he shall henceforth be disqualified to represent as assessee under sub-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely :-
(a) No such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
(b) Any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and
(c) No such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.
(7) A person disqualified to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee under sub-section (1).
Raja
(Expert) 07 February 2012
If you want to appear in court then you must have enrollment of bar council. for enrollment you need to clear the test of BCI called all india bar entrance AIBE examination, and after clearing this exam you will be getting the registration with any bar council as you wish to apply for.
being an advocate, after getting enrollment, you can appear before court and income tax department both.
but if you wish to appear before the income tax department / authority, you can simply apply before the commissioner of your region and fill the application form for enrollment as an income tax practitioner and thus can be enrolled, in accordiance with the provisio of income tax act.
to practice only before the income tax department, registration with bar council is not necessary.
