Income Tax Practitioner Powers & Duties

Who is an Income Tax Practitioner (ITP)?

An Income Tax Practitioner is a person authorized under Section 288 of the Income Tax Act, 1961, to represent assesses before various income tax authorities. Their registration and conduct are governed by Rule 49 to Rule 51 of the Income Tax Rules, 1962. ITPs play a vital role in ensuring tax compliance, handling representations, and assisting with various statutory procedures for individuals, professionals, and businesses.

Who Can Become an Income Tax Practitioner? (Eligibility – Rule 49)

To be eligible for registration as an ITP, a person must qualify under any of the following categories:

• Chartered Accountant (CA) - Qualified under the Chartered Accountants Act, 1949
• Company Secretary (CS) - Member of ICSI
• Cost Accountant - Member of ICAI (Cost)
• Advocate - Enrolled under the Advocates Act, 1961
• Graduate or Retired Employee of the Income Tax Department with requisite experience (minimum 10 years in assessment or related work)
• Previously Registered ITP - Recognized under earlier regulations

Registration Procedure:

Eligible individuals must register as an ITP through the Income Tax e-Filing Portal, submitting all relevant documentation for verification and approval.

Duties and Responsibilities of an Income Tax Practitioner

An ITP is entrusted with a broad range of tax-related responsibilities, including:

• Preparation and Filing of income tax returns, tax audit reports, TDS returns, and other statutory forms.
• Representation Before Tax Authorities, including:
• Assessing Officer (AO)
• Commissioner of Income Tax (Appeals)
• TDS Officers, CIT(TDS)
• Assistance in Assessment Proceedings - Submitting documents, replying to notices (e.g., 143(1), 142(1), 148), and handling inquiries.
• PAN/TAN Application Filing, including rectifications, refund reissues, and linking Aadhaar.
• Tax Advisory Services - Legal tax planning, exemption claims, deductions under Chapter VI-A, and compliance strategy.
• Appeal Filing Support - Drafting appeals and representing before CIT(A) and ITAT, where permitted.
• Compliance with Tax Payments - Advising and assisting in timely payment of advance tax, self-assessment tax, and TDS liabilities.
• Maintaining Professional Conduct - Ensuring ethical practice, client confidentiality, and accuracy in documentation.

Powers Granted to Income Tax Practitioners

As authorized representatives, ITPs are empowered under Section 288(2) of the Income Tax Act to:

• Represent clients before:
• Assessing Officers
• Appellate Authorities (e.g., CIT (Appeals))
• Recovery and TDS Officers
• Submit written statements, explanations, affidavits, and legal documents on behalf of clients.
• Assist in e-Filing of returns, Form 10E, Form 35 (Appeals), TDS Statements, and other declarations.

Note: Representation before High Courts and the Supreme Court is restricted to Advocates only.

Limitations and Regulatory Compliance

Income Tax Practitioners must operate within defined limits:

• Cannot represent clients in High Court or Supreme Court unless they are Advocates.
• Misconduct or unethical behaviour can lead to suspension or cancellation of registration.
• Must adhere strictly to rules under Section 288(5) and Rule 51, including maintaining client confidentiality and not making misleading representations.
• Required to update credentials and documents periodically as per the e-Filing portal guidelines.

Documents Required for ITP Registration

To apply as an Income Tax Practitioner, the following documents are typically required:

• PAN Card
• Aadhaar Card
• Educational and Professional Qualification Certificates (CA, CS, Law Degree, etc.)
• Proof of Experience (for ex-IT department employees)
• Passport-size Photograph
• Specimen Signature in prescribed format

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With a team of licensed Income Tax Practitioners and experienced tax professionals, Vetri Audit Services Private Limited ensures:

• Timely and accurate filing
• Strategic tax planning and compliance
• Strong representation before tax authorities
• Transparent and ethical service delivery

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