Appearance by authorised representative.288

(iv) an accountant; or
In this section, accountant means a 8chartered accountant 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 2269 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in that State.
(v) any person who has passed any accountancy examination recognised in this behalf by the Board5; or
Recognised Accountancy qualification recognised by the Board:
[Accountancy examinations recognised.
50. The following accountancy examinations are recognised for the purpose of clause (v) of sub-section (2) of section 288, namely :—
(1) The National Diploma in Commerce awarded by the All-India Council for Technical Education under the Ministry of Education, New Delhi, provided the diploma-holder has taken Advanced Accountancy and Auditing as an elective subject for the Diploma Examination.
(2) Government Diploma in Company Secretaryship awarded by the Department of Company Affairs, under the Ministry of Industrial Development and Company Affairs, New Delhi.]
78[(2A) Final Examination of the Institute of Company Secretaries of India, New Delhi.]
79[(3) The Final Examination of the Institute of Cost and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959).]
80[(4) The Departmental Examinations conducted by or on behalf of the Central Board of Direct Taxes for 81[Assessing Officers], Class I or Group ‘A’, Probationers, or for 81[Assessing Officers], Class II or Group ‘B’, Probationers, or for promotion to the post of 82[Assessing Officers], Class II or Group ‘B’, as the case may be.]
83[(5) The Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India.]