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.