Tax professional other than advocate eligible to practice ?


Dear Advocate,

To day are you feel that CA class is cornering Advocate class into Practice?

Are you feel that being a law person there is no voice into making tax laws?

Are you feel that tax payer have a proud to engage CA class for their taxation matters?

Are you feel that department authorities giving more respect to CA class as against Tax Advocate?

I am sure that all the questions are affirmative. If you want to outcome from all this questions please post your suggestions.


Section 288 of the Income tax Act 1961 should be amended to provide that only advoctes can be income tax practitioners.


These days, indirect tax matters are as much growing like income tax matters. In tribunals as well as before various appellate authorities, the CAs are preferred. Even the matter is worst in state level indirect tax matters. In all most all the states, advocates are just mere spectators and CAs are the only beneficiaries kudos to the tax legislature in respective states.


However, in my personal view, at lower levels, CAs are more competent than an advocate for tax litigations. The reason may be the quality of education. Thats why in open competitive market, every CA succeeds whereas most of the advocates fails.


Mr. Rajagopalan : Why only Income tax act be amended. The lobby should be to upheld the sanity of Section 33 of Advocates Act, wherein Advocates are the only one who are eligible to practice. May it be income tax act or finance act, it should not override the Advocates Act.


In the same time, the Hon'ble courts are uphelding the superiority of other acts to override the Advocates Act citing the difference between practice, pleading and representing......


Sidharth Nanda



Dear Mr. Nanda,

section 33 of Advocate Act, 1961is favoring the advocate. Please refere judgment of A K Balaji (Madras High Court). In this case it is stated that the Bar Council of India should prevent the other class for practice of taxation. The Hon'ble Apex Court has granted the stay for practicing of non advocate persons. But no Tax Advocate Association is serious about our right. As no common forum at central level is working for Tax Advocates. However, as per last news that BCI has oppose for other persons given authorization u/s 288 of the Income-tax Act before the CBDT. Please wait for what up coming from CBDT.




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