Appeals and Revisions Chapter- 18
"Accountant" means a chartered accountant, a cost and management accountant within the
meaning of the respective Acts or a member of any association of accountants recognised for
this purposes by the Board; and
"income tax practitioner" means a person who is registered as such by the board, for this
possesses having such qualifications or who has retired after putting in satisfactory service in
the Income Tax Department for a period of not less than ten years in a post or posts not below
that of Income Tax Officer.