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HISTORY AND DYNAMISM OF ENROLLED TAX PRACTITIONERS IN INDIA

Most of the Direct & Indirect Taxes are paid by measured, few, but it is the majority of entrepreneur’s who need to be assisted, helped, made accountable, and motivated to pay proper taxes. In order to protect the interest of both Tax Payers & Tax Revenue, Government has recognized dexterity in Enrolled Tax Practitioners to suitably guide, act and represent before the authorities. There are many plethora of instances and cases to prove and appraise the INVOLVEMENT OF A PROFESSIONAL TAX PRACTITIONER.

The other criteria to support, Trade & Industry are :

  1. The service provider shall be LOCALLY AVAILABLE (REGIONAL & REASONABLE).
  2.  He should KNOW THE GRASS ROOT TENETS of enterprise, his products & accounts.
  3.  His availability at BECK AND CALL OF THE BUSINESS enterprise.
  4.  Knowledge of COMPUTER OPERATIONS and UPLOADING TALENTS.
  5.  More DOWN TO EARTH TREATMENT and SERVICES to the trader/ entrepreneur. Above all
  6.  HE SHOULD BE AVAILABLE, AFFORDABLE & DEPENDABLE (around the Corner)

All the above qualities, you shall find in PROFESSIONAL TAX PRACTITIONER, a major BRIDGE ROLE between the DEALER and the DEPARTMENT.

Tax practitioners are the legal children of the respective State and Central Taxation laws. They are the major source of voluntary compliance by the dealers in the whole of the nation including Micro, small & Medium Enterprises. As the Department being a regulator and the persuading of tax laws to the tax payer and supporting them in voluntary compliance is proved as a linchpin to the success of any enactment. This role is dutifully played by Enrolled Tax Practitioners (Statutory Tax Practitioners) confined to the specific Act, serving from the ancient streams of registration, computing, filing of returns, uploading of data and to present for assessments before assessing officer, first appeal and up to the stage of Appellate Tribunal which are Quasi-judicial authorities. Not amplify to say, that the Sales-Tax, Value Added Tax and Income Tax has been administered by the respective State, Central Governments & Union territories have always looked at the Tax Practitioners practicing and acknowledge a very noble profession, deliberated with a concept of persuading the tax law and facilitator community with nomenclature ``Tax Practitioners`` also providing with an important role of representing tax payers with non-corporate audits in major States Sales-Tax & VAT Acts. Which are as under:

Sl No STATE: SECTION RULE Status from erstwhile Sales Tax
01 KARNATAKA 86 168-169 By Transition from Sales Tax Act to VAT Act
02 KERALA 86 97 By Transition from Sales Tax Act to VAT Act
03 TELANGANA 66 65 By Transition from Sales Tax Act to VAT Act
04 TAMILNADU 78 17 By Transition from Sales Tax Act to VAT Act
05 MAHARAStrA 82 74 By Transition from Sales Tax Act to VAT Act
06 ANDHRAPRADESH 66 65 By Transition from Sales Tax Act to VAT Act
07 BIHAR 87 54 By Transition from Sales Tax Act to VAT Act
08 GUJARATH 81 59 By Transition from Sales Tax Act to VAT Act
09 JHARKHAND 63 51 By Transition from Sales Tax Act to VAT Act
10 UTTARAKHAND - 50 By Transition from Sales Tax Act to VAT Act
11 MADHYA PRADESH 23 35 By Transition from Sales Tax Act to VAT Act
12 ARUNACHAL PRADESH 83 78 By Transition from Sales Tax Act to VAT Act
13 MEGHALAYA 87 64 By Transition from Sales Tax Act to VAT Act
14 CHHATISHGADH 24 33 By Transition from Sales Tax Act to VAT Act
15 GOA 82 56 By Transition from Sales Tax Act to VAT Act
16 WEST BENGAL - 209 By Transition from Sales Tax Act to VAT Act
17 ASSAM 103 55 By Transition from Sales Tax Act to VAT Act
18 JAMMU & KASHMIR 84 95 By Transition from Sales Tax Act to VAT Act
19 RAJASTHAN - 62-67 By Transition from Sales Tax Act to VAT Act
20 MANIPUR 87 50 By Transition from Sales Tax Act to VAT Act
21 ORISSA 91 124 By Transition from Sales Tax Act to VAT Act
22 HARYANA 52 - By Transition from Sales Tax Act to VAT Act
23 PUNJAB 73 - By Transition from Sales Tax Act to VAT Act
24 SIKKIM - 2 By Transition from Sales Tax Act to VAT Act
25 HIMACHAL PRADESH 36 2 By Transition from Sales Tax Act to VAT Act
26 NAGALAND 90 77 By Transition from Sales Tax Act to VAT Act
27 MIZORAM 78 - By Transition from Sales Tax Act to VAT Act
28 trIPURA 81 - By Transition from Sales Tax Act to VAT Act
29 UTTARPRADESH No Infn No Infn Exist in Sales Tax Act
UNION TERRITORY:


01 DELHI NCT 82 64 By Transition from Sales Tax Act to VAT Act
02 DADRA & NAGAR HAVELI - 63 By Transition from Sales Tax Act to VAT Act
03 DAMAN & DIU 82 - By Transition from Sales Tax Act to VAT Act
04 PUDUCHERRY 70 62 By Transition from Sales Tax Act to VAT Act
05 CHANDIGADH No infn No Infn Exist in Sales Tax Act
06 LAKSHADWEEP No Infn No Infn -
07 ANDAMAN & NICOBAR ISLANDS No Infn No Infn -

Besides practicing exclusively under respective State VAT Laws in the Nation as mentioned in the table below and also providing full compliance and also u/s 288(2) of the Income Tax Act, 1961 read with rule 12A of the Income Tax Rules, 1962 in the assessments & plead up to appellate tribunal, contributing in voluntary compliance under Central Taxation & Other Allied Laws. The below table shows the Central Taxation & Other Allied Laws having “Authorized Representatives” clause with other Related Tax Professionals:

01 Central Sales Tax, 1956 9 (2)
02 Income Tax Act, 1961 288(2) (vi) 51 to 55
03 Central Excise Act, 1944 35Q (2)
04 Finance Act 1994 (Service Tax Act) 96 D
05 Customs Act, 1962 146A (2) (d)
06 Companies Act, 2013 432
07 Similar provisions for appearance before authorities on behalf of clients exists for firms/ co-operative societies/ societies/ trusts under PF/ ESI/ Shop & Establishment Authorities in many and other laws in India

ABOUT THE INSTITUTE:

The Institute of Tax practitioners of India is a Central body institute, for the needs of enrolled Tax Practitioners, to protect with all-round faculty development, seeded on 3rd November 2015 at Bengaluru, Karnataka in the light of the joint committee`s 4 reports of Empowered Committee of State Finance Ministers, wherein rightly pointing out the missing factor of the Tax Practitioners in the concept of proposed GST Law in the Nation. Scripted on powerfully supported by All India Federation of Tax Practitioners on 25th December 2015 at Hyderabad, inspected by eminent registrars, signed by the founder members on 7th January 2016; decorated the status of registered National Body on 25th January 2016. To become legacy to the GST Law, many representation and persuasion had expedition round the nation, formed State-wise Chapters including National capital territory at New Delhi. Successfully reinstated the legacy of existing Sales Tax Practitioners (STP`s) to practice under Goods and Services Tax Act, respectfully honour the sort of uphold by the Commissioners of Commercial Taxes of the States, with suitable advice before the Honourable Revenue Secretary, Union Ministry of Finance, State government Finance Ministers, Central Government and the GST Council in particular, collective category of Joint Action Committee consisting of all State Tax Practitioners organisations, Various Trade bodies, on the need to serve Non-Corporate and MSME`s at large. Now the STP`s & TRP`s are proposed as Goods & Services Tax Practitioners under GST Regime:

Sl No ACT SECTION RULE Remarks
01 CENTRAL GOODS & SERVICES TAX ACT, 2017 48 83-84 Central Enactment, concurrent With All State Enactment
02 STATE GOODS & SERVICES TAX ACT, 2017 48 83-84

THE INSTITUTE IS COMMITTED TO:

  1. Impart appropriate academic support to the stake holders at large.
  2.   Support the examination needs of the GST Practitioners.
  3.   Support Professional Tax Practitioner to carryout profession smoothly.
  4. Promote and support tax law reforms, improvement, modification and developments.
  5. Acquire certification power under GST Law.
  6.   Enable the code of conduct to control the fraternity
  7.   Ensure ethics among the members fraternity.
  8. Empower its members to exclusively equip with registered emblem and logo of the institute
  9. Endure efforts, to Act and enact, for the accomplishment of Tax Practitioners Law in India.

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INSTITUTE OF TAX PRACTITIONERS OF INDIA
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