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Accountancy examinations recognised—The following accountancy examinations are recognised for the purpose of clause (v) of sub-section (2) of section 288, namely :—
| (1) |
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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) |
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Government Diploma in Company Secretaryship awarded by the Department of Company Affairs, under the Ministry of Industrial Development and Company Affairs, New Delhi.] |
| [(2A) |
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Final Examination of the Institute of Company Secretaries of India, New Delhi.] |
| [(3) |
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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).] |
| [(4) |
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The Departmental Examinations conducted by or on behalf of the Central Board of Direct Taxes for [Assessing Officers], Class I or Group 'A', Probationers, or for [Assessing Officers], Class II or Group 'B', Probationers, or for promotion to the post of [Assessing Officers], Class II or Group 'B', as the case may be.] |
| [(5) |
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The Revenue Audit Examination for Section Officers conducted by the Office of the Comptroller and Auditor General of India. |
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