alleryStart learning →Which Income-tax section treats a CoP holder as an accountant?
ASection 139
BSection 288(2)
CSection 143(3)
DSection 271
Answer & Solution
Correct answer: B. Section 288(2)
Section 288(2) of the Income Tax Act treats a CA holding a current certificate of practice as an accountant, qualifying them for section 44AB audits.
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