MEMORANDUM
OF
ASSOCIATION
AND
RULES AND
REGULATIONS
As amended and adopted at
Extraordinary General Body Meeting at Hyderabad
on 24th December, 2016
ALL INDIA FEDERATION OF TAX PRACTITIONERS
215, Rewa Chambers, 31, New Marine Lines, Mumbai 400 020.
Tel.: 022-2200 6342 / 4970 6343 • Fax : 022-2200 6343
E-mail: aiftp@vsnl.com • Website: www.aiftponline.org
MEMORANDUM OF ASSOCIATION
OF ALL INDIA FEDERATION OF TAX
PRACTITIONERS
INDEX
1.
Constitution
01-33
2.
Standards of Professional Conduct and
Etiquette for Members of the Federation
34-38
3.
Guidelines for functioning of Zonal Offices
39-54
4.
Guidelines for organising the Seminars
55-58
5.
Guidelines for organising the National
Convention/Conference
59-60
6.
Ranka Best Tax Seminar Running Trophy
and Award Rules
61-65
7.
Guidelines for Awards of All India Federation
of Tax Practitioners
66-67
8.
Guidelines for Associate Members and
Corporate Members
68-71
9.
Income Tax Appellate Tribunal Bar
Association’s Co-ordination Committee
72-77
10.
Rules for Election of National Executive
Committee
78-81
11.
Certificate under the Societies
Registration Act, 1860
82
12.
Certificate under Bombay Public Trust
Act, 1950
83
13.
Certificate from Director of Income Tax
Exemption
84-86
14.
National Executive Committee 2016
87
15.
National Executive Committee 2017
88
MEMORANDUM OF ASSOCIATION
OF
ALL INDIA FEDERATION OF
TAX PRACTITIONERS
As approved by the E.G.M. Meeting on
22nd April, 2001 at Hyderabad.
1.
NAME OF THE SOCIETY : All India Federation of Tax
Practitioners.
2.
OFFICE ADDRESS : The Office Address shall be
at *215, Rewa Chambers, 31 New Marine Lines,
Mumbai - 400020 or any other place that may be
decided by the National Executive from time-to-time.
3.
OBJECTS OF THE SOCIETY : The Objects of the
Federation are :
A.
Main Object : To spread education in matters relating
to tax laws, other laws and accountancy.
B.
Other Objects
(a) To provide an effective forum for the discussion of
the matters pertaining to tax laws and other laws
and accountancy and their administration, for
the collection and dissemination of information
relating thereto and for the development of better
understanding and co-operation amongst the
members, tax consultants, tax administration, tax-
payers and all other concerned.
* Office address changed on 22nd April, 2001 prior to that day it was 3,
Prospect House, 1st Floor, 29, Raghunath Dadaji Street, Fort, Mumbai - 400 001
1
(b)
To render help and provide facilities to the
members in discharge of their professional duties,
including furnishing information and opinion
about specific matters and queries raised by them
on such terms as may be decided by the National
Executive Committee.
(c)
To render financial and other help to the needy
members and their families in distress or
adversity in such matter as may be decided by
the National Executive Committee.
(d)
To strive for affiliation or association with national
and international organisations having similar
objects.
(e)
To participate, by sending representatives or
delegates, in conferences and similar gatherings
for the discussion of matters of interest to the
members and all others concerned or for the
promotion or achievement of the objects of the
Federation.
(f)
To undertake critical studies of tax laws, other
laws, accountancy and their administration.
(g)
To strive and work for independence of Hon’ble
Courts, quasi-Judicial Authorities, Appellate
Authorities, the Settlement Commissions,
Tribunals, Authority for Advance Ruling, or other
similar Authorities.
(h)
To acquire, receive, hold, manage and maintain
or dispose of properties of any kind and accept
donations for the furtherance of the objects of the
Federation.
2
(i)
To constitute or cause to be constituted Regional
Centres at convenient places in India in
furtherance or promotion of the objects of the
Federation.
(j)
To make representations, file petitions and
appear before the Hon’ble Courts, quasi-judicial
authorities, Appellate Authorities, Settlement
Commissions, Tribunals, Authority for Advance
Ruling or other similar authorities in the matters
of public interest and cases of importance to
professionals and assessees in general.
(k)
To design and arrange activities to enhance the
image of the profession in the society.
(l)
To carry out activities to develop and promote
high ethical standard for the professionals.
(m)
To make donations or give financial or other
assistance to individuals, institutions and for the
welfare of the public.
(n)
To raise funds or receive donations, grants-in-
aid or assistance to achieve the objects of the
Federation.
(o)
To promote and encourage friendly feelings,
fraternity, unity and co-operation amongst the
members and to inculcate feelings of brotherhood
in them.
(p)
To arrange for acquisition, construction,
maintenance of guest house for the members.
(q)
To hold conventions, conferences or seminars or
study tours or lectures on matters of interest to the
members and all others concerned.
3
(r)
To publish journals, bulletins, books, pamphlets,
leaflets and magazines or any periodicals and /or
disseminate the informations through electronic
media to achieve the objects.
(s)
To establish and maintain Library, Reading Room
for the benefit of the members and all concerned.
(t)
To organise and participate in games and sports
arranged by the Federation or other Associations
or the Taxation departments.
(u)
To assist the taxpayers against illegal imposition
and to represent for their cause before the Courts,
Government, Boards, Committees, Commissions,
Officials, etc.
(v)
To endeavour for upholding the privileges,
honour, dignity, prestige, independence, unity and
solidarity of the members.
(w)
To set up a code of professional conduct,
discipline and etiquette for the tax consultants.
(x)
To take loans for achieving objects of the
Federation.
(y)
To do any or all things that may be necessary,
incidental or conducive to the achievement or
furtherance of the objects of the Federation.
4.
The names, addresses, designations, ages, occupations,
and nationalities of all the members of the present
Executive Committee of the Society to whom the
management and business of the society is entrusted.
4
Sr.
Name & Address
Designation
Age
Nationality
Occupation
No.
1.
Shri P. C. Joshi
President
60
Indian
Advocate
3, Prospect House,
Years
1st Floor, 29, Raghunath
Dadaji Street, Fort,
Mumbai - 400 001.
2.
Shri R. S. Pathak
Secretary
64
Indian
Tax
4, Kapurwala Building,
General
Years
Consultant
3rd Floor, 218/220,
Samuel Street,
Mumbai - 400 003.
3.
Shri K. D. Vanjara
Joint
45
Indian
Tax
307, Vardhaman
Secretary
years
Consultant
Chambers, 3rd Floor,
17-G, C. P. Street,
Fort, Mumbai - 400 001.
4.
Shri U. M. Loonawat
Treasurer
55
Indian
Chartered
5/6, Western Prabhadevi
years
Accountant
Co-op. Soc., Veer
Savarkar Marg,
Prabhadevi,
Mumbai - 400 025.
5.
Shri P. N. Shah
Member
70
Indian
Chartered
Maker Bhavan No. 2,
years
Accountant
18, New Marine Lines,
Bombay - 400 020
6.
Shri Prakash V. Surte
Member
69
Indian
Advocate
Karim Chambers,
Years
4th Floor, Hamam
Street, Fort,
Mumbai - 400 001.
7.
Shri K. Shivaram
Member
43
Indian
Advocate
5th Floor, Fairy Manor,
Years
Gunbow Street, Fort,
Mumbai - 400 001.
5
We the following member signatories of the society desire to
form our society under the Societies Registration Act, 1960
and accordingly we have formed the said society, today; i.e.,
6th May, 1996 and we have signed the Memorandum for the
purpose of the registration of the society under the Societies
Registration Act, 1960.
S. No. Name
Address
Signature
1.
Shri P. C. Joshi
3, Prospect House, 1st floor,
Sd/-
29, Raghunath Dadaji Street,
Fort, Mumbai - 400 001.
2.
Shri R. S. Pathak
4, Kapurwalla Bldg., 3rd
Sd/-
Floor, 218/220, Samuel
Street, Mumbai - 400 003.
3.
Shri Kishor D. Vanjara
307, Vardhaman Chambers,
Sd/-
3rd Floor, 17-G, C. P. Street,
Fort, Mumbai - 400 001.
4.
Shri U. M. Loonawat
5/6, Western Prabhadevi
Sd/-
Co-op. Soc., Veer Savarkar
Marg, Prabhadevi,
Mumbai-400 025.
5.
Shri P. N. Shah
Maker Bhavan No. 2,
Sd/-
18, New Marine Lines,
Mumbai - 400 020.
6.
Shri Prakash V. Surte
Karim Chambers, 4th Floor,
Sd/-
Hamam Street, Fort,
Mumbai - 400 001.
7.
Shri K. Shivaram
5th Floor, Fairy Manor,
Sd/-
Gunbow Street, Fort,
Mumbai - 400 001.
2
6
RULES & REGULATIONS OF
THE ALL INDIA FEDERATION OF TAX
PRACTITIONERS
(As approved by the E.G.M. Meeting on 22nd April, 2001
at Hyderabad).
1.
DEFINITION OF TERMS USED IN RULES &
REGULATIONS
1.
HEAD OFFICE : The Head Office of the Federation
shall be situated at Mumbai and shall be the
Registered Office of the Federation.
2.
ZONAL OFFICE : The Federation may open an
office in a Zone at such place in that Zone as may
be decided from time-to-time.
3.
ZONE : A zone may consist of more than one
State or Union Territory of the Indian Union.
4.
STATE : A State shall be the State and the Union
Territories specified in the First Schedule of the
Constitution of India.
5.
REGION : A region may consist of one or more
revenue divisions within a State or Union
Territory.
6.
LOCAL AREA : Local Area will mean a town or a
city within a Region.
7.
LOCAL ASSOCIATION : Ten or more persons
eligible to practise tax laws before any authority
and resident of a Local Area and forming any
Union, Association or Bar may be recognised by
the Federation as a Local Association.
7
8.
REGIONAL ASSOCIATION : A group of two or
more Local Associations in a Region within a
State may be recognized by the Federation as a
Regional Association.
9.
STATE ASSOCIATION : All or any Local and
Regional Association or a combination of any of
them within a State may be recognized by the
Federation as State Association.
10.
ZONAL ASSOCIATION : All or any Local,
Regional or State Associations within a Zone or
a combination of any of them may be recognized
by the Federation as Zonal Association.
11.
FEDERATING UNIT
: A Federating Unit
shall mean a Local, Regional, State or Zonal
Association, which has been recognised and
affiliated to the Federation.
12.
GENERAL BODY : All members on the Roll
of Members of the Federation and eligible to
vote shall constitute the General Body of the
Federation.
13.
NATIONAL EXECUTIVE COMMITTEE : National
Executive Committee shall mean the committee
elected by the General Body and Co-opted under
Article 10 for the management and conduct of the
affairs of the Federation.
14.
OFFICE BEARERS : The President, Deputy
President, Vice-Presidents, Secretary General, Jt.
Hon. Secretaries, Hon. Treasurer and such other
persons as may be designated by the General
Body from time-to-time shall be the office bearers
of the Federation, and the President, with his
concurrence, the Secretary General shall be the
official spokesman of the Federation.
8
2.
AREA OF OPERATION
The area of operation of the Society shall be all over
India.
3.
ACCOUNTING YEAR
The Federation shall follow the financial year
commencing from 1st April and ending on 31st March
as its official accounting year.
4.
KINDS OF MEMBERSHIP : The Federation shall
consist of :—
a) Individual members
b) Honorary members
c) Association members
d) Associate members and
e) Corporate members
*1(f)
‘Patron Member’.
5.
MEMBERSHIP AND PROCEDURE FOR ENROLMENT
A)
Individual members shall be
a) Life Members : Any adult person who is eligible
to practise tax laws may become a life member
on payment of a lump sum subscription as may
be decided by the National Executive Committee
from time-to-time which shall not exceed
` 20,000/- (Rupees Twenty Thousand only).
*2b) Ordinary Members : Any adult person who is
eligible to practise tax laws may become an
Ordinary Member on payment of an admission
fee and annual subscription as may be decided
by the National Executive Committee from time-
*1 Added on 25th December, 2013
*2 Deleted on 24th December, 2016
9
to-time. The admission fee shall not exceed
` 1,000/- (Rupees One Thousand only) and annual
subscription shall not exceed ` 5,000/- (Rupees Five
Thousand only).
c)
Associate Members : Any adult person who is
not eligible to practice tax laws, may become
associate member on payment of a lump sum
subscription as may be decided by the National
Executive Committee from time to time which
shall not exceed ` 25,000/- (Rupees Twenty Five
thousand only). Such associate member shall
not be entitled to vote at any meeting or election
nor shall he be entitled to any elective post in
the Federation. He shall also be ineligible for
co-option as a full fledged National Executive
Committee member.
d)
Corporate Members: Any person other than
those covered by category a, b and c hereinabove
may become corporate member on payment of a
lump sum subscription as may be decided by the
National Executive Committee from time-to-time
which shall not exceed ` 50,000/- (Rupees Fifty
thousand only).
Such corporate member shall not be entitled to
vote at any meeting or election nor shall it be
entitled to any elective post in the Federation.
e)
Additional Subscription: The National Executive
Committee may collect additional subscription in
lumpsum or by instalments from all or any of the
categories of members as may be decided from
time-to-time for any specific purpose/activities.
Provided that such additional subscription
payable at any one time by any member shall not
exceed ` one Lakh.
10
B)
Honorary Members :
Persons, including foreign nationals distinguished for
the public service or eminent in the profession or
otherwise interested in the aims and objects of the
Federation may be conferred Honorary membership
by the National Executive Committee of the Federation
and the Honorary member shall be exempted from
paying admission fee and annual subscription.
However, Honorary members shall not be entitled to
vote at any meeting or election nor shall he/they be
entitled to any elective post in the Federation.
C)
Association Member :
i)
Any professional organisation representing
persons eligible to practise tax laws shall be
eligible to become a member of the Federation,
on payment of a lump sum subscription as
may be decided by the National Executive
Committee from time to time. The lump sum
subscription shall not exceed Rs. 50,000/- (Rupees
Fifty Thousand only). The National Executive
Committee may decide different amount for
different associations.
ii)
Each member association shall have a right to
nominate one person in writing from amongst
its past or present of the Managing/Governing
Committee/Council to represent the said
association. Such representative shall have a
right to contest election to the National Executive
Committee and also a right to vote at any general
meeting or any other meeting of the Federation.
The member association shall have a right to
change its representative by giving one month’s
notice to the Federation in writing.
11
(D)
‘Patron Member’:*
“Any existing Life Member or a senior professional of
more than 50 years of age can be enrolled as a patron
member on a donation of not less than ` 50,000/-
(rupees fifty thousand) but not more than ` 5 Lakhs,
as may be determined by the National Executive
Committee from time to time.”
6.
TERMINATION OF MEMBERSHIP
a)
The name of any member failing to pay the
subscription due before the aforesaid date fixed
for the purpose will be liable to be removed
from the roll of members of the Federation, after
due notice, but the liability of such member for
any amount that may have become due by and
up to the date of striking off his name, shall
not cease, provided however that the National
Executive Committee may on a request in writing
by the member concerned ceasing to be a member
under this Article, continue such member as a
member on payment of arrears and on such other
conditions as it deems fit.
b)
Any member acting in a manner derogatory to
or not in keeping with the aims and objects of
the Federation or in violation of its Rules and
Regulations, or By-laws framed by the National
Executive Committee in that behalf shall be
liable to be removed from the roll of members or
censured or otherwise dealt with by the National
Executive Committee provided that the member
concerned shall not be removed, censured or
otherwise dealt with, unless he has been given
* Added on 25th December, 2013.
12
an opportunity of being heard by a Committee
appointed by the National Executive Committee
for the purpose, in respect of the acts or conduct
alleged against him and after a consideration of
the report of such committee, provided that no
member shall be so removed from the roll without
a vote of majority of 3/5th of the members of the
National Executive Committee. Such vote may be
taken by postal ballot.
7.
GENERAL BODY MEETING, ITS POWERS AND
FUNCTIONS
1)
The General Body shall lay down policy and
programme of the Federation to be carried out by
the National Executive Committee.
2)
The General Body shall subject to rule 10, elect
a National Executive Committee to carry out the
policy and programme of the Federation and also
to implement its objects and manage its affairs
and activities. Such election, if warranted, shall
be conducted as per the rules that may be framed
by the National Executive Committee in that
regard.
3)
Subject to rules 10(1) and (2), the number
of members that may be elected from each
zone, shall be in proportion to the strength of
membership from the zone concerned, in such a
manner that for every 100 members there would
be one National Executive Committee member. In
case a zone does not have the required number
so as to have at least one member from each state
falling in the zone, then till such time as that
zone achieve the required numbers, the provisions
13
of this rule will not be applicable to that zone
and the zone concerned shall have at least five
members on the national executive committee.
Provided that in no case any one zone shall have
more than sixteen members.
Notwithstanding anything contained in rule 7(3)
the National Executive Committee may, at its
discretion, co-opt a member from a new area for
the development of the federation activities in
that area.
4)
The General Body shall meet at least once in
every year in an ordinary general meeting and not
more than eighteen months shall elapse between
two such consecutive meetings.
5)
The General Body may approve the income and
expenditure of the Federation and may approve
such other financial statements, budget and
reports on the activities of the Federation as may
be placed before it.
6)
The General Body shall meet in an ordinary
general meeting at such place and time to
consider such Agenda as may be determined by
the National Executive Committee.
8.
NOTICE OF GENERAL BODY MEETING AND
QUORUM
1.
The business of the General Body meeting shall
be:
a) to confirm the proceedings of its previous
meeting.
b) to consider the report of the National
Executive Committee.
14
c) to consider and adopt the Audited Accounts.
d) to appoint auditors and fix their honorarium.
e) to elect members of the National Executive
Committee.
f)
to transact any other business that may be
raised with the permission of the Chair.
*(1A) Not less than 30 days’ notice to members
specifying the place, day and hour of the meeting
with the agenda of the meeting shall be given to
the members either by announcement in journal
or by notice despatched by post or by any other
mode or otherwise served as hereinafter provided,
provided the accidental omission to give notice
of a meeting or non-receipt of such notice by any
member shall not invalidate any proceeding of
such a meeting.”
2.
No business shall be transacted at any General
Body meeting unless a quorum of members as
specified herein is present at the time of the
meeting.
3.
Two-thirds (2/3rd) of the total number of members
or fifty members entitled to vote on the date of
the notice convening the meeting, whichever is
less, present in person, shall form a quorum for
any Ordinary or special meeting of the Federation.
If within half an hour from the time appointed
for the holding of a meeting of the Federation, a
quorum is not present, the meeting shall stand
adjourned for half an hour and upon reassembly
at the same venue, whatever number of members
* Clause 1A was inserted on 1st October, 2005
15
that are present shall form the quorum, and the
meeting shall proceed to consider the items on
the agenda contained in the notice convening the
meeting.
4.
At all meetings of the General Body, a member
shall cast his vote by a show of hand, unless a
poll is demanded. Every decision at a meeting of
the General Body may be passed by a majority of
persons present and voting at that meeting. In the
case of an equality of votes, the Chairman of the
meeting shall be entitled to have a casting vote.
5.
The President shall preside at every meeting of
the General Body. However in his absence the
Deputy President shall preside as Chairman and
in the absence of both, the members present may
choose any one of the members present to preside
as Chairman.
9.
EXTRAORDINARY GENERAL BODY MEETING AND
ITS FUNCTIONS :
1.
The National Executive Committee may, whenever
necessary, or upon a requisition made in writing
by at least twenty members or 1/5th of the total
number of members, whichever is more, convene
a special meeting of the General Body. The
requisition must state the Agenda of the Meeting
and must be signed by the requisitionists and
deposited at the registered office of the Federation.
2.
If the National Executive Committee does
not proceed to convene such meeting within
twenty- one days from the date of receipt of the
requisition, the requisitionists, may themselves
call such meeting, but in either case any meeting
so called shall be held within three months of the
date of the receipt of the requisition.
16
3.
Not less than thirty days’ notice to members
specifying the place, day and hour of the meeting
with the Agenda of the meeting shall be given
to members either by advertisement or by notice
sent by post or otherwise served as hereinafter
provided, provided the accidental omission to
give notice of a meeting, or non-receipt of such
notice by any member shall not invalidate any
proceedings of such meeting.
10.
THE ELECTION OF THE NATIONAL EXECUTIVE
COMMITTEE
1.
The General Body at its Ordinary General Meeting
shall elect fifty (50)*1 consenting members duly
proposed and seconded to constitute a National
Executive Committee of the Federation. Provided
that in electing the said 50 members to National
Executive Committee, the Candidates from each
Zone shall be elected in proportion to the overall
membership of the Federation and that Zone
on the date of issue of notice for the Ordinary
Gereral Meeting.
*2(1A) The number of members to be elected
from each zone shall be determined in
accordance with Rule 7 (3).
(1B) The election of National Executive Committee
shall be subject to other Rules and
Regulations and the election Rules framed
by the National Executive Committee.
The format of the prescribed nomination form
alongwith the election rules shall be available
with each Zonal office for the benefit of the
existing eligible members.
*1 Amended on 25th December, 2013
*2 Added on 24th December. 2016
17
*2Note : The Candidate for the post of Dy. President
and the Vice President for the first year of the
two years’ term from the eligible Zone shall be in
accordance with the recommendation of the collegium
consisting of the present President, Dy. President and
the active past Presidents not exceeding eleven, who
shall meet at a convenient place. The decision thereat
however shall be made public only after the election
of the President for the ensuing term.
2.
Members of such elected National Executive
Committee shall after such election meet and in
that meeting, may co-opt not more than Fifteen
(15) members to be the members of the National
Executive Committee.
*1Provided that out of Fifteen co-opted members,
at least
5 members should be young lady/
young members (up to age of 45) and devoted
members having at least Five years standing in
the profession either from the date of enrolment
as an Advocate or from the date of the Certificate
of practice issued by the Institute of Chartered
Accountants or other similar Professional Institute
or Authority who are entitled to practice.
3.
The immediate Past President of the Federation
and Chairman of each zone (if he is not otherwise
a member of the National Executive Committee)
shall be the ex officio member of the National
Executive Committee.
4.
*2a) The National Executive Committee at its
first meeting after election and then after
one year in its last meeting of that calendar
year, shall elect from amongst its members
the following office bearers for the second
*1 Proviso added on 25th December, 2013
*2 Added on 24th December, 2016
18
calendar year of the term of the existing
National Executive Committee.
i)
One President
ii)
One Dy. President
iii) Five Vice Presidents (One from each
zone)
iv) One Secretary General
v) One Hon. Treasurer and
vi) Five Hon. Jt. Secretaries (one from each
zone).
Provided always that a person may be re-elected
to the same post but no individual shall hold the
same post for more than two consecutive terms.
* Provided further that while electing five Vice
Presidents, the one from the eligible zone for
being elected by rotation as Dy. President for
the later part of the two years’ terms, shall be
the Vice President for that zone during the first
year of the two years’ term; consequently another
member of National Executive Committee from
the same zone will be Vice President for the
Second Year of the term.
For the purpose of this Rule the term ‘eligible
zone’ means the zones by rotation in the
following sequence.
1.
West Zone
2.
South Zone
3.
North Zone
4.
Centre Zone
5.
East Zone
* Added on 24th December, 2016
19
5.
Meeting of the National Executive Committee
The Members of the National Executive
Committee shall meet at least once in 3 months
provided however that the President or the
Secretary General may convene it earlier if
situation so warrants.
6.
Qualifications of the Office bearers and members
of the national executive committee
The election/co-option as provided in rule 10
(1), (2), (3) and (4) as a member of the National
Executive Committee or any of the office bearers
shall be subject to the following qualifications :-
1.
Member of the National Executive Committee
Any individual life member or a
representative of the association member that
may be nominated in terms of rule 5(C)(ii),
who is in practice of direct and/or indirect
taxes for more than five years and who has
been a member of the Federation for at least
two years can file his/her nomination form
for the election at the Ordinary General
Meeting.
2.
Hon. Joint Secretary and Hon. Treasurer
The member of the National Executive
Committee who desires to be the Hon.
Treasurer or one of the five Hon. Joint
Secretaries, shall be the person who has been
on the National Executive Committee for at
least one term.
3.
Secretary General
Any member of the National Executive
Committee who was on the National
20
Executive Committee for at least two terms,
can be considered to be elected as the
Secretary General. A member who has his
practice at the place where the president
practices shall be preferred.
4.
Vice Presidents
Any member of the national executive
committee who has worked as the Chairman
of a zone or Secretary General, or Hon.
Treasurer or Hon. Joint Secretary at least for
one term or is a member of prominance in
the profession.
5.
Deputy President
Any member of the National Executive
Committee who has actively associated with
the activities of Federation, has contributed
the updating of the knowledge of the
members of the Federation by accepting
to be a faculty member at least on four
occasions at seminars, conferences etc.
organized by the Fedeartion at different
places in the country, or who has worked as
*the Vice President or Secretary General or
National Treasurer, for at least one term, can
be considered to be elected as the Deputy
President.
6.
President
Any member of the National Executive
Committee, who has worked for at least one
term as the Deputy President and has been
on the National executive Committee for at
least three terms with his active participation
and contribution towards the development of
* Amended on 25th December 2013.
21
the Federation activities in various parts of
the country, may be considered to be elected
as the President.
In case the person who has served as a
deputy president, is not willing to become
the President or he is otherwise unable
to be a candidate, any National Executive
Committee Member who has worked
as Office Bearer i.e. the Vice President/
Secretary General/ Treasurer, for at least two
terms in aggregate, may be considered for
being elected as the President.
11.
*2TERM OF OFFICE BEARERS.
a) The National Executive Committee in its first
meeting after election and then after one year in
its last meeting of that calendar year, shall elect
from amongst its members the following office
bearers for one calendar year.*1
(i)
One President,
(ii) One Deputy President,
(iii) Five Vice Presidents (one from each zone)
(iv) One Hon. Secretary General,
(v) One Hon. Treasurer and
(vi) Five Hon. Jt. Secretaries (one from each zone)
Provided always that a person may be re-elected
to the same post but no individual shall hold the
same post for more than two consecutive terms.
*1 The term of office bearers was reduced to two years on 1st October, 2005
and further reduced to one year on 25th December, 2013
*2 The Title was substituted on 24th December, 2016 along with additions in
sub-caluse (b)
22
b) The new National Executive Committee and office
bearers shall take over the responsibility *from
the first day of the calendar year that follows the
date of the election.
“National Executive Committee shall elect the office
bearers as provided in Rule 10(4) for a term of one
calendar year”.
11A.
COLLEGIUM - HONORARY ADVISORY BOARD
*There shall be a “Collegium - Honorary Advisory
Board” comprising of the active Past Presidents
not exceeding eleven, to advice, counsel and
suggest to the NEC wherever or whenever found
necessary by majority of the Past Presidents or
at the request of the office bearers in case of any
policy or administrative expediency in the interest
of Federation in its day-to- day working. However
such collegium referred in Rule 10 for considering
the recommendations for the post of President, Dy.
President and Vice-President from the eligible zone
for both the years of the term, shall also include the
President and the Dy. President, in addition to the
above-mentioned Honorary Advisory Board.
12.
OFFICE BEARERS OF NATIONAL EXECUTIVE
COMMITTEE AND THEIR DUTIES
Functions of the office bearers
(a) President : The President shall exercise general
supervision over the affairs of the Federation
and shall preside over, conduct and regulate all
meetings of the general body and the National
Executive Committee. His ruling on all matters
including any point of order or as to the result
of voting shall be final and conclusive. The
President shall have a casting vote in case of
equality of votes on any issue.
* Rule 11A added on 24th December, 2016
23
(b)
Dy. President : The Dy. President shall assist the
President. In the absence of the President the Dy.
President shall exercise all the powers and duties
of the President.
(c)
Vice-President : The Vice-President shall be
responsible for the growth and progress of
the Federation as well as the expansion of the
activities in his zone. In consultation with the
Zonal Chairman, the Vice-President should ensure
that at least one two days’ seminar and meeting
of the National Executive Committee is organised
in his zone under the banner of the Federation
independently or with co-operation, assistance
and support of local associations.
(d)
Secretary General : The Secretary General shall,
in consultation with the President convene the
National Executive Committee meeting as well as
the general body meeting. He shall maintain the
minute books for both the meetings. He shall also
whenever required convene the meeting of any
other Sub-Committee appointed by the National
Executive Committee. He shall co-ordinate the
working of the Federation amongst all the five
zones and motivate others for better results.
He along with the President shall represent
the Federation before any other National or
International Association or Federation and
the authorities of the State and the Central
Government. He shall carry out all other duties
that may be necessary, incidental or conducive to
the achievement or furtherance of the objects of
the Federation.
(e)
Hon. Treasurer : He shall maintain the accounts
and financial records of the Federation and shall
24
consolidate the accounts of all the zones with that
of the head office, present the same before the
auditor. He shall also place the audited accounts
before the general body for its approval. He
shall also maintain the records of the properties
and other assets of the Federation He shall be
responsible for utilizing the funds in the most
beneficial manner.
(f)
Joint Secretary : The Jt. Secretary from each zone
shall help and assist the President, Dy. President,
and/or Vice President hailing from his zone. He
shall co-ordinate the activities, functions and
programmes of the Federation with the zone
concerned in such a manner that the same do
not conflict with each other. He shall work as a
link between the zone and the National Executive
Committee He shall also undertake such other
duties and responsibilities that may be assigned
to him by the National Executive Committee.
13.
NOTICE OF MEETING OF NATIONAL EXECUTIVE
COMMITTEE AND QUORUM
1.
One month’s notice of every meeting of the
National Executive Committee shall be given in
writing to every member at his address intimated
by him to the Federation for this purpose. In
urgent cases a meeting may be convened at a
shorter notice.
2.
The quorum of the meeting of the National
Executive Committee shall be two-thirds (2/3rd)
of the members, but if the quorum is not present
within half an hour of the time of the meeting,
the members present, the number of which shall
not be less than eight shall form the quorum and
the National Executive Committee shall proceed
with the agenda of the meeting.
25
14.
*2TERM OF THE NATIONAL EXECUTIVE COMMITTEE
The term of the NEC elected in accordance with Rule
10 shall be two calendar years commencing from 1st
day of January that follows the date of the election at
the Ordinary General Meeting.
Subject to other rules and regulations and the election
rules framed by the National Executive Committee
under rule 7, the general body at its ordinary
general meeting shall elect not more than fifty (50)*3
consenting members duly proposed and seconded,
in the prescribed nomination form, to constitute a
National Executive Committee of the Federation for the
ensuing term of *1two calendar years commencing from
the 1st January that follows the date for the ordinary
general meeting.
Provided however that the number of members
to be elected from each zone shall be determined
in accordance with rule 7(3). The format of the
prescribed nomination form along with the election
rules shall be available with each zonal office for the
benefit of the existing eligible members.
15.
FILLING OF VACANCIES IN NATIONAL EXECUTIVE
COMMITTEE
The National Executive Committee shall have the
power to fill any vacancy as and when it is necessary
to do so. The validity of the composition of the
National Executive Committee shall not be called in
question merely on the ground that any vacancy has
been caused or has remained to be filled up or that
the strength of its membership has fallen below the
specified number.
*1 Substituted on 1st October, 2005
*2 Substituted on 24th December, 2016
*3 Substituted on 25th December, 2013
26
16.
POWER AND DUTIES OF NATIONAL EXECUTIVE
COMMITTEE
In particular and without prejudice to the generality of
the powers vested by this Constitution, the National
Executive Committee will have the following powers:-
1.
Organise, create and recognise Federating Units in
the country in order to unify Tax Practitioners in
suitable and effective forums and to affiliate such
organisations to the Federation.
2.
To appoint organisers for carrying out the
purposes of Clause (1) hereof.
3.
To admit all categories of members to the
Federation.
4.
To create five zones for the administrative
purposes.
5.
The National Executive Committee shall have
the power to determine from time to time by
resolution passed by affirmative two-thirds of its
members present, the admission fee, or annual
subscription or life membership fees or lump sum
fees or additional subscription fees payable by
members of the Federation.
6.
To recognise a Local, Regional, State or Zonal
Association for the purposes of Affiliation to the
Federation.
7.
To affiliate an Association to the Federation.
*(7A)
Awards :
(a) The National Executive Committee shall frame
an Awards Manual containing guidelines
and details for the awards, its sponsorship
* Added on 25th December, 2013
27
and other related matters. The Manual
may be amended by the National Executive
Committee from time-to-time.
*(b) The National Executive Committee shall
appoint a committee to monitor and judge the
awards every year
8.
To remove members from the roll of members for
being in arrears of subscription or any other dues
for a period of more than three months or for any
misconduct.
9.
To derecognise an Association or disaffiliate any
Federating Unit for non-payment of subscription
or any other dues or for any other misconduct.
10.
To purchase, take on lease or otherwise acquire;
sell, exchange, lease or otherwise dispose of
any property rights or privileges, movable or
immovable, of whatever nature which the
Federation is authorised to purchase or acquire
for such price and on such terms and conditions
as it may think fit.
11.
To institute, defend, compound or abandon any
legal proceedings by or against the Federation
or otherwise concerning the affairs of the
Federation.
12.
To make and give receipts, or release or issue
discharges for money payable to the Federation
and for the claims and demands of the
Federation.
13.
To invest and deal with any of the moneys of
the Federation not immediately required for the
* Added on 25th December, 2013
28
purpose thereof upon such securities and in such
manner as it may think fit and from time to time
vary or realise such investments and in particular
without prejudice to the said generality to place
such moneys on deposit with any Bank or Banks.
14.
To enter into all such negotiations and contracts
and rescind and vary all such contracts and
execute and to do all such acts, deeds and things
in the name and on behalf of the Federation as
it may consider expedient for or in relation to
any of the matters aforesaid or otherwise for the
purpose of the Federation.
15.
To maintain proper books of account and get the
same audited by a Chartered Accountant duly
appointed by the General Body.
16.
To do all such acts and things as are incidental
to or conducive to the attainment of the above
powers or any one or more of them and to the
objects of the Federation.
17.
To prepare Annual Reports of the activities of the
Federation; Accounts of Income and Expenditure,
balance sheets and other statements, if any,
including budget and place the same for the
approval of the General Body in the ordinary
meeting.
18.
To convene the Ordinary and Special meetings of
the General Body and to prepare Agenda for its
consideration.
19.
To hold national convention at least once in *two
years preferably in the zone from where the Dy.
President is a member.
* Substituted on 1st October, 2005
29
20. To frame Rules and Regulations; or guidelines
for conduct of the election to the National
Executive Committee, for functioning of zonal
offices, for organising seminars and the national
conferences and conventions by the zonal office
or any of the association members under the
banner of the Federation and for the conduct
and management of the affairs of the Federation
and also to prescribe forms, registers etc. for that
purpose.
*20A In case the National Executive Committee finds
the working of the Zone or any of its office bearer,
to be not satisfactory, it may :
a) Remove the office bearer(s) and appoint
another person in his place
b) Change the constitution of the Managing
Committee or direct the fresh election for the
remaining period of the term.
21.
To issue orders, directives, instructions, circulars
etc. in the performance of its functions.
22.
To hold seminars, conferences, debates, symposia
or lectures etc. and to publish journals, bulletins,
books and such other literature as it may deems
fit, in furtherance of the objects and activities of
the Federation.
23.
To organise and conduct, foreign tours, hold
conferences abroad for the benefit of members.
24.
To do all other things necessary or conducive to
carrying out the directives of the General Body or
the programmes laid down by it.
* Inserted on 25th December, 2013
30
17.
FUNDS AND INCOME OF THE FEDERATION OR ITS
UTILISATION
1.
The National Executive Committee shall have
the power to determine from time to time by
resolution passed by affirmative two-thirds of its
members present, the admission fee or annual
subscription or life membership fees or lump sum
fees or additional subscription fees payable by the
members of Federation
2.
To invest and deal with any of the moneys of
the Federation not immediately required for the
purpose thereof upon such securities and in such
manner as it may think fit and from time to time
vary or realise such investments and in particular
without prejudice to the said generality; to place
such moneys on deposit with any Bank or Banks.
3.
To keep invested lump sum subscription received
from the members by way of corpus and to use
only its income for the revenue expenditure of the
Federation.
18.
PROVISION FOR LOANS AND DEPOSITS
To take loans and deposits for achieving objects of the
Federation by taking prior permission of the Charity
Commissioner as per Bombay Public Trust Act, 1950.
19.
PROVISION REGARDING PURCHASE AND SALE OF
IMMOVABLE PROPERTY
To purchase, take on lease or otherwise acquire;
sell, exchange, lease or otherwise dispose of any
property rights or privileges, movable or immovable,
of whatever nature which the Federation is authorised
to purchase or acquire for such price and on such
31
terms and conditions as it may think fit by taking
prior permission of the Charity Commissioner as per
Bombay Public Trust Act, 1950.
20.
OPERATION OF BANK ACCOUNTS AND OTHER
FINANCIAL MATTERS (WHO IS EMPOWERED TO
OPERATE THE BANK ACCOUNT)
To open an account in Banks in the name of Federation
and to invest in such securities and such bank
account/s, applications, forms, statements or any other
documents shall be jointly signed, operated by any two
of the office bearers.
21.
*PROVISIONS FOR AMENDMENT IN RULES AND
BYE-LAWS
The Rules and Regulations and Memorandum of
Association shall not be altered, amended or modified
except by a resolution passed by a simple majority of
the total members of the Federation present and voting
at a duly convened Special General Meeting of the
General Body.
22.
LIQUIDATION OF THE SOCIETY WILL BE
ACCORDING TO S. 13 AND 14 OF THE SOCIETY
REGISTRATION ACT, 1860
(1) Dissolution
The Federation may be dissolved by a resolution
passed by not less than three-fifths number of the
total members on the Roll of the Federation upon
such terms and conditions as may be stipulated
in that resolution, particularly in respect of the
disposal of property and settlement of claims and
liabilities of the Federation.
* Amended on 25th December, 2013
32
(2)
In the event of any property, either movable or
immovable, remaining after the satisfaction and
settlement of all claims and liabilities with the
Federation, the same shall be donated to any other
institution or organisation having similar or allied
objects or activities as those of the Federation.
(3)
A resolution under this Article may be passed by
members present either personally or by proxy.
(4)
If any difficulty arise, in giving effect to the
provisions of any Articles of the Constitution
or to any Rules or as to the interpretation or
implementation thereof, the decision of the
National Executive Committee shall be final and
binding as per procedure laid down in sections 13
and 14 of the Society Registration Act, 1860.
2
33
STANDARDS OF PROFESSIONAL
CONDUCT AND ETIQUETTE
FOR MEMBERS OF THE FEDERATION
Preamble
A member shall, at all times, comport himself in a
manner befitting his status as a privileged member of
his profession and a gentleman, bearing in mind that
what may be lawful and moral for a person who is not a
member of the Bar, or for a member of the Bar in his non-
professional capacity, may still be improper for a member.
He shall at all times in his dealings with the Court, tax
officers, Departmental Representatives and clients act
honourably and never in a manner which shows lack of
honesty or probity. Without prejudice to the generality of
the foregoing obligation, a member shall fearlessly uphold
the interests of his client and in his conduct, conform
to the rules hereinafter mentioned both in letter and in
spirit. The rules hereinafter mentioned contain canons of
conduct and etiquette adopted as general guides, yet the
specific mention thereof shall not be construed as a denial
of the existence of others equally imperative though not
specifically mentioned.
Section I - Duty to the Court
1.
A member shall always conduct himself honourably
and while pleading a case before a Court, act with
dignity and self-respect. He shall not be servile
and whenever there is proper ground for serious
complaint against a judicial officer, it shall be his
duty and right to submit his grievance to proper
authorities.
34
2.
A member shall maintain towards the Court a
respectful attitude, bearing in mind that the dignity
of the judicial office is essential for the survival
of a free community and the rendering of justice
fearlessly.
3.
A member shall not influence the decision of a
Court by any illegal or improper means. Private
communications with the Court relating to heard/
pending matters are forbidden.
4.
A member shall use his best efforts to restrain and
prevent his client from resorting to unfair practices
or from doing anything in relation to the Court,
opposing counsel or the Revenue, which the member
himself ought not to do. A member shall refuse to
represent the client who indulges in such improper
conduct.
5.
A member shall appear in Court only in the
prescribed dress and his appearance shall always be
presentable. The member shall ensure compliance
with this requirement by the authorised person
representing him when seeking adjournment.
6.
A member shall not enter appearance, act, plead or
practice in any way before a Court if any member
thereof or the presiding authority is related to him
as spouse, brother or sister or as lineal ascendant or
descendant of such member or of the three specified
relatives.
35
Section II - Duty to the client
7.
A member is bound to accept any brief in the Courts
or Tribunals or before any other authority in or before
which he professes to practice at a fee consistent
with his standing at the Bar and the nature of the
case. Special circumstances may justify his refusal to
accept a particular case.
8.
A member shall not ordinarily withdraw from
engagements once accepted, without sufficient
cause and unless reasonable and sufficient notice
is given to the client. Upon his withdrawal from a
case, he shall, in the event fees have been accepted
in advance, refund such part of the fees, if any,
collected in advance, as have not been earned.
9.
A member should not accept a brief or appear in
a case in which he has reason to believe that he
will be a witness, and if being engaged in a case, it
becomes apparent that he is a witness on a material
question of fact, he should not continue to appear as
a member if he can withdraw from the case without
jeopardising his client’s interest.
10.
It shall be the duty of a member fearlessly to
uphold the interest of his client by all fair and
honourable means without regard to any unpleasant
consequences to himself or any other, regardless of
his personal opinion, bearing in mind that his loyalty
is to the law which requires that no man should be
made liable to pay tax levied on him without the
authority of law.
36
11.
A member shall not at any time be a party to
formenting of litigation.
12.
A member shall not stipulate for a fee contingent on
the result of litigation or agree to share the proceeds
thereof.
13.
A member shall not do any thing whereby he abuses
or takes advantage of the confidence reposed in him
by his client.
14.
A member who has at any time advised in connection
with a matter or transaction or appeared in a matter
shall not advise or appear for any other person who
has an interest adverse to that of the person he has
advised or acted for.
15.
A member shall not directly or indirectly, commit
a breach of the obligations imposed on him under
Section 126 of the Indian Evidence Act.
16.
A member should keep accounts of the client’s money
entrusted to him, and the accounts should show the
amounts received from the client or on his behalf, the
expenses incurred for him and the debits made on
accounts of fees with respective dates and all other
necessary particulars and after the conclusion of the
proceedings should promptly refund to the client the
balance, if any, due to him.
Section III - Duty to opponent
17.
A member shall be fair towards the Departmental
Representatives.
37
Section IV
18.
A member shall not knowingly enter appearance in
any case in which there is already a vakalatnama or
memo of appearance filed by a member engaged for a
party except with his consent.
19.
A member whose consent is so sought shall not
unreasonably withhold the same, where the client
desires a change of the representative. He should
also hand over to the client, the client’s papers in his
possession.
Section V - General
20.
A member shall not solicit work or advertise either
directly or indirectly.
21.
A member shall not offer private hospitality or
favours of any kind to the Court except where they
are his family members, close relatives and personal
close friends of long standing. In such a case the
member shall not appear before the Court. Inviting
such persons to functions where a large number of
guests are present is not prohibited. A gift may be
made on the occasion of weddings or other similar
functions to which a member is invited. The value
of the gift should, however, be reasonable.
Note : For the purpose of these rules : ‘Court’ shall mean
a Court, Tribunal or any other judicial authority. ‘His’ will
include her.
2
38
ALL INDIA FEDERATION OF TAX PRACTITIONERS
GUIDELINES FOR FUNCTIONING OF
ZONAL OFFICES
1.
ZONAL OFFICES
i)
Five Zonal Offices may be constituted as under :
1.
WESTERN ZONE : Comprises of the States of
Gujarat, Maharashtra and Goa and the Union
Territories of Daman & Diu and Dadra & Nagar
Haveli having Zonal Office at Mumbai or at
such other place that may be decided from time
to time by the National Executive Committee of
the Federation.
2.
SOUTHERN ZONE : Comprises of the States of
Andhra Pradesh, Telangana, Kerala, Karnataka
and Tamil Nadu and the Union Territories
of Pondicherry and the Lakshadweep Islands
having Zonal Office at Hyderabad or at such
other place that may be decided from time-to-
time by the National Executive Committee of
the Federation.
3.
EASTERN ZONE : Comprises of the States of
Assam, Meghalaya, Nagaland, Bihar, Jharkhand,
Odisha, West Bengal, Manipur, Tripura, Sikkim,
Arunachal Pradesh and Mizoram and the Union
Territories of Andaman & Nicobar Islands
having Zonal Office at Kolkata or at such other
place that may be decided from time-to-time
by the National Executive Committee of the
Federation.
39
4.
NORTHERN ZONE : Comprises of the States of
Haryana, Himachal Pradesh, Jammu & Kashmir
and Punjab, Delhi, Uttar Pradesh, Uttaranchal
and union territories of Chandigarh; having
Zonal Office at Ghaziabad or at such other
place that may be decided from time-to-time
by the National Executive Committee of the
Federation.
5.
CENTRAL ZONE : Comprises of the States of
Madhya Pradesh, Chhattisgarh, Rajasthan and
any other State not specified hereinabove,
having Zonal Office at Ujjain or at such other
place that may be decided from time-to-time
by the National Executive Committee of the
Federation.
ii)
Jurisdiction of Zonal Offices shall extend to the
Territories for the time being specified respectively as
in (i) above.
2.
FUNCTIONS OF ZONAL OFFICES
i)
The Zonal Office shall undertake such activities as
may be necessary and expedient to attain the objects
of the Federation and as directed by NEC.
ii)
The functions of the Zonal Office shall be:—
1.
To carry out the objects of the Federation as listed
in the Memorandum and Rules & Regulations of
the Federation.
2.
To advise the Federation on all the matters
referred to it and to offer such assistance as may
be needed from time-to-time.
40
3.
To make representations on behalf of the
Federation in connection with the all India
matters of professional and business interest
in its zone and to offer suggestions for the
amendment of the Act and the Regulations, for
raising the standard and status of the profession
and forward the copy thereof to the Federation.
3A.
To strive for enrolment of new members and
to collect periodically, renewals of ordinary
members of the Federation.
4.
To maintain a Zonal Register of members.
5.
To collect news from the members of the
profession for publication in the journal of the
Federation,
6.
To gather material from and to make
representations to the departments of the
governments or other local authorities in the
states within its zone for the purpose of enlisting
their support in the furtherance of the interests
of the members on matters confined to the
professional interest of the members within
the zone and forward the copy thereof to the
Federation.
7.
To constitute a permanent research sub-
committee for promoting research by members
in topices of interest to the profession.
8.
To maintain a library and a reading room for the
use of the members.
9.
To hold refresher courses, conferences,
seminars, camps, study circle meetings etc. at
41
convenient centres within the zones for the
benefit of the members.
10. To carry out such other functions as may
be entrusted from time-to-time to it by the
Federation and/or any of its Committees.
11. To carry out the instructions and guidelines
given by the National Executive Committee.
*Provided always that the members of the zone
individually or collectively shall not recommend
the name of any member to any post in the
National Executive Committee or in the Zonal
Managing Committee.
12. To hold one meeting of the National Executive
Committee along with Two Days’ Tax Seminar in
the zone.
3.
MAINTENANCE OF ZONAL REGISTER
The Zonal Secretary shall cause to maintain a Zonal Register
of members containing particulars in respect of every
member whose professional address is situated within that
Zone and shall keep the same updated from time-to-time by
removing the name and address of the members who have
resigned or have left the world *or the zone. He shall also
make additions for new entry to the roll of the Federation.
4.
CONSTITUTION OF ZONAL MANAGING
COMMITTEE
1.
A Managing Committee of the Zone shall consist of :—
(a) All the members of National Executive Committee
from the Zone
(b) In addition to members of National Executive
Committee from the Zone, the Zone Managing
* Amended on 24th December, 2016
42
*1Committee shall comprise of 1 member per 50
members of the Federation in the concerned Zone
as on the date of issue of Notice for convening the
General Body Meeting of that Zone that may be
convened as per guideline number 8.*1
*2i)
Such Managing Committee Members
shall be elected or nominated, at the said
General Body Meeting. The election if
required shall be conducted by a member
of the NEC duly appointed to be an
election officer for the zone concerned.
Such election officer shall always be from
any zone other than the one for which he
may be appointed. After such appointment,
the election officer shall issue a notice,
inviting nominations for the post as
member of the Managing Committee of
the concerned zone and convening the
General Body Meeting, at a place having
larger number of members from the zone.
The date, time and venue for the AGM
shall be decided by the concerned Election
Officer in consultation with the NEC
members of the zone, its Chairman and
other office bearers as a case may be.
On the notified date and time he shall
conduct the election if required, bearing
in mind the maximum number arrived at
on the basis of total number of members of
the zone divided by 50 as provided in the
amended rule 4(1)(b) but subject to proviso
hereunder. The Election Officer before
commencement of the AGM shall announce
the valid nominations as also the number
of meetings held and attended by all the
*1 Amended on 25th December, 2013
*2 Inserted on 24th December, 2016
43
*2
erstwhile members so that those seeking
re-election can be appropriately judged by
the members electing the new Managing
Committee.
The Election Rules framed for the election
of National Executive Committee as is in
force from time-to-time shall also apply to
election for Managing Committee members
of all the five zones but subject to the
special rules provided herein.
Provided however, that the total number of
members of the Managing Committee, to be
elected, shall not be less than eleven, *2and
not more than forty, excluding the number
of NEC Members from the Zone concerned.
ii)
The duty of the election officer shall
culminate with the declaration of the
result. The rest of the items on agenda
shall be conducted by the sitting Zonal
Chairman. The co-option by the newly
elected Managing Committee if required
will be as per the amended rules under
the proviso to Rule 10(2) of the rules and
regulations of the Federation in regard to
the co-option to the NEC.
*1(c)
In addition to members in the Zone Managing
Committee as per (a) and (b) above, the Zone
Managing Committee is empowered to co-opt up
to 10 members in the Zone Managing Committee
which shall preferably include five young lady
members of age not more than 45 years.
2.
At least two members from each State forming part
of the Zone shall be elected by the members of
*1 Amended on 25th December, 2013
*2 Amended on 24th December, 2016
44
the Zone concerned at the time of General Body
Meeting that may be convened as per the guidelines
number 8 provided however, that the total number of
members of the Managing Committee from (1) or (2)
above shall not be less than eleven.
3.
In case a Zonal Office is newly established or in case
any vacancy arises in the Managing Committee after
its constitution, or in any other circumstance, the
President may nominate such number of members as
he may deems fit. The President may also delegate the
power of nomination to any other member.
4.
The National Executive Committee shall nominate the
first office bearers and the other members of the first
Managing Committee.
*5.
In case the National Executive Committee finds the
working of the Zone or any of its office bearer(s), to be
not satisfactory, it may :
*a) Remove the office bearer(s) and appoint another
person in his place
*b) Change the constitution of the Managing
Committee or
*c) direct the fresh election for the remaining period of
the term.
5.
DURATION OF MANAGING COMMITTEE
The
term of Managing Committee of zone shall be
co-terminus with the term of the National Executive
Committee of the Federation.
6.
OFFICE BEARERS AND COMMITTEES
1.
A Zonal Managing Committee that may be constituted
after its first nomination under Guideline 4(4),
* Amended on 25th December, 2013
45
shall hold its first meeting immediately after its
constitution and shall elect the following office-
bearers.
1.
Zonal Chairman
2.
Zonal Vice Chairman
3.
Zonal Secretary
4.
Zonal Treasurer
5.
Two Zonal Joint Secretaries
*Provided always that while considering the
appointment of Zonal Vice Chairman and two Zonal
Secretaries, due consideration should be given to
the number of States in the zone in question in
such a manner that each of the State is represented
appropriately.
*(1a) All the members of the Managing Committee and
the Office Bearers that may be elected / nominated
shall devote sufficient time and personal attention
towards the development of the activities of the
Federation to new areas till then not represented
on the Roll of the Federation. Any of the member
so elected or nominated shall cease to be on the
post if he continuously or consistently fail to attend
the meetings of the Managing Committee on more
than three occasions without due intimation to the
Chairman or is noticed by the Managing Committee
as inactive or not interested in participating in the
activities of the Federation.
2.
A member of the National Executive Committee of
the Federation shall not be eligible to be elected /
nominated to any of the above post. *If such member
is elected as member of the National Executive, he
would resign within 15 days of being elected as the
member of the National Executive.
* Added on 24th December, 2016
46
3.
In case of any vacancy, the same shall be filled up by
the Managing Committee.
4.
All the office bearers will look after day-to-day
administration of Zonal office under the guidance of
the National Executive Committee members.
5.
The term of the office bearers shall also be
coterminous with that of Zonal Managing Committee.
Provided however, that the office bearers shall
continue to hold their respective posts till new office
bearers are elected and they take over the charge of
their respective duty.
7.
MANAGING COMMITTEE - MEETINGS OF
1.
The Managing Committee may meet as often as
necessary for the conduct of its business; Provided
that every year at least four meetings shall be held.
There shall not be an interval of more than 3 months
between two meetings.
2.
Business shall be ordinarily conducted at a meeting
of the Managing Committee, provided however, that
the Chairman, or in his absence the Vice Chairman,
may in any emergent case circulate papers among the
members of the Managing Committee for obtaining
their views. No decision on any question shall be
taken by the circulation of papers, unless not less
than two-thirds of the members agree. In the event of
aforementioned majority not agreeing the Chairman or
the Vice Chairman, as the case may be, shall withdraw
the papers from circulation and have the matter
decided at a meeting of the Managing Committee.
3.
When the papers relating to any question are circulated
for decision among the members, a period of not less
than seven days, commencing from the date of such
47
circulation, must elapse before any decision is taken
on the question.
4.
Every decision taken by the circulation of papers
shall be noted by the Managing Committee at its next
meeting.
5.
The Secretary to the Managing Committee shall issue a
notice in writing by post or otherwise at least 14 days
before the date of the meeting to every members of the
Managing Committee.
Provided that the said Secretary may issue a notice at a
shorter period if it is in advance unanimously decided
and agreed to by the members of the Managing
Committee.
Provided further that if any two of the office bearers,
viz. the Chairman, the Vice Chairman and the
Secretary of the Managing Committee consider it
necessary, a meeting of the Managing Committee may
be convened at a shorter notice but not less than that
of three days.
6.
The notice shall contain the time, date and place of
meeting and as far as possible, the business to be
transacted thereat.
7.
The Chairman or any three members of the Managing
Committee may require the Secretary to call a meeting
on a particular date and time.
8.
No business shall be transacted at any meeting unless
(four) members are present in person. If this quorum
is not present at any meeting, it shall stand adjourned
‘sine die’.
9.
All questions put up to the Managing Committee
shall be decided by a majority of votes. In the case of
equality of votes, the Chairman shall have a casting
48
vote in addition to the one, in the capacity of a
member.
10.
The Chairman, or in his absence the Vice Chairman
shall occupy the chair at every meeting of the
Managing Committee, but if both are absent, the
members present at the meeting may elect one among
themselves as the Chairman of the meeting .
8.
GENERAL MEETINGS
1.
The Managing Committee may summon general
meetings of the members of the zone as it may think
fit and proper provided that such a meeting shall be
called and held at least once in every year between
*“1st day of June and 30th day of June”. This meeting
shall be called the Annual General Meeting. All
other meetings shall be called extraordinary general
meeting. If for any reason the Annual General
Meeting does not take place within the specified
period, the President may appoint such other date
for the meeting as he may deem fit, but not later
than 31st day of *August. In case the President also
does not appoint such other date for the meeting, the
Executive Committee shall direct and authorise any
member from the Zone concerned to convene the
Annual General Meeting by such date as it may deem
fit. Such Annual General Meeting shall transact the
business as specified in guidelines 8.7.
2.
At least 14 days’ notice of the meeting specifying the
date, place and hour of such meeting and in case of
special business the general nature of such business,
shall be given.
3.
The Managing Committee, on requisition made in
writing by at least 20 per cent of the total number
* Substituted on 1st October, 2005
49
of members on the particular zonal register or 20
members of that Zone, whichever is less, shall
convene an extraordinary general meeting. Any
such requisition shall specify the subject for which
the meeting is called for and shall be signed by the
members seeking the same and shall be delivered at
the office of the Managing Committee.
4.
On a proper requisition made in the above
manner, the Managing Committee shall convene an
extraordinary general meeting within six weeks after
the receipt of such a requisition. If the Managing
Committee fails to convene the extraordinary general
meeting within that period, the requisitionists may
themselves convene a meeting within three months
from the date of requisition.
5.
Every member of the Zone shall be entitled to table
any proposal or resolution for consideration of the
meeting provided that such proposal is received by
the Secretary of the Managing Committee at least 10
days before the date of the meeting. Any proposal
received after the prescribed date will be treated
as a proposal for the next following meeting of the
Zone, unless admitted by the Chairman of the said
meeting.
6.
*The Nominations for election to the Managing
Committee may be sent so as to reach the address as
may be decided by the Election Officer appointed by
the National Executive Committee before 15 days of
the Annual General Meeting, in which the election
for the Managing Committee is scheduled.
7.
The Chairman or in his absence the Vice Chairman
of the Managing Committee shall be the Chairman
of the General Meeting. In the absence of both, the
* Substituted on 24th December, 2016
50
members present may elect any one of the members
present as the Chairman of the Meeting.
8.
Seven members personally present shall form a
quorum. No business shall be transacted at any
General Meeting unless the requisite quorum is
present at the commencement of the Meeting.
9.
If within half an hour from the time appointed for
the Meeting a quorum is not present, the meeting
if convened upon requisition shall stand dissolved.
In any other case shall stand adjourned to the same
day, in the next week at the same time and place
and at every such adjourned Meeting, the members
present, whatever their number, shall have the power
to transact all the business which could properly be
transacted by the Meeting originally convened had
the necessary quorum been present thereat.
10.
All decisions at all meetings shall be taken by a
majority of votes. In case of equality of votes, the
Chairman shall have a casting vote in addition to his
vote in the capacity of a member.
9.
FINANCE AND ACCOUNTS
1.
There shall be established a Fund under the
management and control of the Managing Committee
into which shall be paid all the moneys received by
the Managing Committee and out of which shall be
met all the expenses and liabilities properly incurred
by the Managing Committee. Lump sum subscription
for membership received from the members shall
forthwith be remitted to the head office of the
Federation.
2.
The funds of the zone shall consist of the
following :—
51
(i)
Such percentage as may be decided by the
National Executive Committee of the
Membership Fees of all members excluding
Life Members collected in the previous year by
the Federation from the members falling under
jurisdiction of the Zone which shall be made
over to the zone concerned by the Federation
in four quarterly installments after receipt of
such quarterly report as may be specified by
Federation.
(ii)
Such grant in aid as are from time-to-time paid
by the Federation.
(iii)
Such fees as the Managing Committee may
consider it necessary and levy on the members
participating in specific activities.
(iv)
The surplus of the Seminar that may be arranged
under the Guidelines formulated by the Executive
Committee.
(v)
Voluntary contribution and donation for any
specific activities with the prior sanction of
Federation.
3.
The funds of the Zone shall be kept in one of the
schedule banks approved by the Federation in this
behalf.
4.
The Managing Committee shall not borrow any funds,
without the prior sanction of the Federation.
5.
The Managing Committee may invest any money for
the time being standing to the credit of the funds, in
any Government Securities or in any other securities
approved by the Federation.
52
6.
(i) The Annual Accounts of the Zone shall be
subject to audit by a Chartered Accountant,
appointed in the Annual General Meeting.
(ii) The accounting year of the Zone will be from 1st
April to 31st March.
(iii) The copy of the audit report, audited accounts
along with such books, original receipts, and
expenses vouchers as may be required by
the Hon. Treasurer shall be sent to the Hon.
Treasurer within *”three” months from the close
of the year, for centralised preservation and its
production before any authority appointed under
any Central or State enactment.
(iv) The audited accounts of the zone shall be
incorporated in the accounts of the Federation for
the year.
7.
The audited accounts together with Auditor’s Report
and the report of the Managing Committee shall be
placed for being adopted before the Annual General
Meeting.
8.
A copy of the report of the Managing Committee as
adopted at the Annual General Meeting shall be sent
to the Federation not later than the 14 days after the
holding of the Annual General Meeting.
9.
PROPERTY ASSETS ETC.
All the properties, assets and funds of a zone shall at all
times vest in the Federation but the Managing Committee
shall have the right to administer them subject to the
control, supervision and direction of the Federation and/or
any of its committees.
* Substituted for ‘four’ as 1st October, 2005
53
10. UNIFORMITY OF LETTERHEADS
Each zone shall have its separate letterhead but will be
of uniform design and contents as may be prescribed
by the National Executive Committee. It is however
clarified that the names of the President/Dy. President,
Vice-President of the zone concerned shall also be
mentioned along with the address of the head office at
the appropriate place.
11. DIRECTIONS FROM THE FEDERATION
Zonal Committee shall follow directions issued by
the Federation from time-to-time for functioning and
administration of Zonal Offices.
12.
DISSOLUTION
1.
The Federation may dissolve any or all the Zones at
any time after giving a 60 days notice in this behalf
containing the grounds of dissolution.
Provided that where the number of members of a Zone
falls below 100 at the close of any year, the Federation
may dissolve the zone concerned.
2.
The duty of carrying out the directions, shall vest in
the Managing Committee and for this purpose, the
Managing Committee may appoint such staff as it may
deem necessary.
3.
In case any difficulty arises in giving effect to these
directions, the Federation may give such further
directions as may appear to be necessary for the
removal of the difficulty.
2
54
ALL INDIA FEDERATION OF TAX PRACTITIONERS
GUIDELINES FOR
ORGANISING THE SEMINARS
1.
One of the objects, with which the Federation has
been formed is to spread the movement of the
Federation to new areas and expand the numbers of
affiliated associations and individuals, make effective
representations and update the knowledge of the
members of the Federation at large by organising
and arranging the seminars and the National
Executive Committee meetings at different places.
The endeavour of organising the seminars should
be to work not as competing the local existing bar
associations but as complementing their efforts for a
better tax administration as also to establish a direct
rapport with the individuals practising in the region
concerned.
2.
The seminar/conference should be organised with
a view to create a better healthy and friendly
atmosphere amongst the professionals practising
on the direct and indirect taxes so as to inculcate a
sense of belonging to one family.
3.
The time table of inaugural session, technical
sessions, brains trust and valedictory session with
Budget, be finalised at least three months in advance.
4.
Subjects and faculty members for the seminar/
conference be finalised at least 2½ months in
advance and written confirmation from each faculty
55
member be obtained. Complete programme so
finalised with the budget shall be forwarded to the
President/Secretary General at least two months in
advance.
5.
The organisers will circulate the programme amongst
the members of the zone as also the members of the
National Executive Committee and zonal managing
committee of the Federation. Due publicity about the
programme will also be made through professional
magazines and circulars.
6.
The organisers will ensure the preparation of banners
covering names of all the organising associations
including that of the Federation.
7.
In case the organisers desire to have a session of
brains’ trust meeting, the queries to be replied by
each trustee shall be circulated in advance duly
allotted amongst the trustees.
8.
In case the organisers desire to host the National
Executive Committee Meeting to coincide with the
seminar, conference etc. the duration of the seminar
should be of two days and they must ensure the
attendance of at least 300 participants.
9.
In order to attract better participation as well as
better contribution from the faculty members of the
Federation of repute it is also advisable to arrange
seminar of a duration of more than one day.
10.
The seminar should be planned in such a manner
that it would lead to sizeable surplus for the better
56
future of the organising bar associations as well as
the zonal office concerned.
11.
The Federation in no case will share the deficit but
would share the surplus of the seminar equally;
resulting out of holding of the seminar. In suitable
cases share of the Federation can be varied by
the Chairman of the zone concerned with active
consultation and concurrence of the President.
12.
The faculty members from the National Executive
Committee of the Federation would endeavour to
help the organisers. While agreeing to give their
helping hand it is recommended that wherever
viable the faculty members should be received and
looked after by the organisers in the best possible
manner.
13.
The funds required for organising the seminar can
be by way of delegate fees, sponsorship of lunch/
dinner/ kits/study papers etc. to be managed and
arranged from within the zone. Funds can also be
raised by publication of any book on any topical
subject of direct or indirect taxes under the banner
of the Federation. In case any individual member
desires to have his own publication to be released at
any of the session of the seminar, prior permission
in that regard will have to be obtained in writing
from the President of the Federation.
14.
The surplus received by the zonal office as a result
of organising the seminar would form part of the
funds of the zonal office and no remittance of
any portion thereof is required to be made to the
57
common general funds of the Federation maintained
by the head office.
15.
The aforesaid fund left by the Federation with
the zonal office is required to be spent for the
furtherance of the objects of the Federation and
expanding the activities of the Federation.
16.
It would be the duty of the organisers to finalise the
accounts of the seminar at the quickest possible time
but not later than one and a half months thereafter
and forward a duly audited accounts to the zonal
office along with the share of surplus.
17.
In case new members are enrolled at the venue of
the seminar/conference, the amount so collected
should be separately remitted with the statement of
the members enrolled without being mixed up or
amalgamated with the accounts of the seminar.
18.
In case the organisers desire a presence of large
number of National Executive Committee members
of the Federation and in case they so desire they can
also sponsor National Executive Committee meeting
coinciding with the dates for the seminar. Such a step
would be always beneficial, welcomed and publicly
recognised by the Federation.
2
58
ALL INDIA FEDERATION OF TAX PRACTITIONERS
GUIDELINES FOR
ORGANISING THE NATIONAL
CONVENTION/ CONFERENCE
As per the amended rules of the Federation, a national
convention has to be arranged in the zone from where
the Dy. President is the member of the National Executive
Committee. Such national conventions are to be arranged
at the interval of at least every two years so as to coincide
with the election of the new National Executive Committee.
Barring such biannual conventions, any zone may also
consider to organise a national conference on a grand scale
with the object of having larger participation. The zonal
office singularly or with the help of other local association
members may proceed in that direction following the
guidelines framed for organising the seminars. In addition
to those guidelines following guidelines are hereby framed
for the purpose of organising the national conventions and
conferences.
1.
The organising zonal office in consultation with the
office bearers of the Federation shall plan the holding
of the national conventions/conferences very much in
advance in such a manner that those hailing from all
parts of the country can plan their programme at least
before three months.
2.
The banner for the event shall suitably be prepared. In
that connection it should be ensured that the name of
the Federation appears first.
3.
The organising institution should be the Federation
wherein the other association members may join.
59
4.
It shall be the part and parcel of the obligations of the
organising zonal office to host the National Executive
Committee meeting and also other incidental meetings
of the Sub-Committees and/or a special general
meeting whenever convened by the Secretary General,
wherein the travel and stay expensive of head office
personnel (1) require to attend in connection with
arranging National Executive Committee Meeting shall
be porne by the organising zonal office.
5.
All the faculty members shall be afforded with the
hospitality of the accommodation and they shall be
looked after appropriately from the moment of their
arrival to their departure.
6.
The duration of the convention/conference should be
of at least three days and the organiser should ensure
the attendance of at least 500 participants.
7.
The delegate fees that may be fixed for the participants
should be kept to the minimum possible amount so as
to have a larger participation.
8.
The funds required for organising the convention/
conference can be by way of delegate fees, sponsorship
of lunch/dinner/kits/study papers etc. to be managed
and arranged from within the zone. Funds can also
be raised by publication of any book on any topical
subject of direct or indirect taxes under the banner
of the Federation. In case any individual member
desires to have his own publication to be released at
any of the session of the conference/convention prior
permission in writing will have to be obtained from
the President of the Federation.
2
60
ALL INDIA FEDERATION OF TAX PRACTITIONERS
RANKA BEST TAX SEMINAR
RUNNING TROPHY AND AWARD
RULES
1.
GENERAL
Best Tax Seminar Running Trophy and Award has been
introduced by the All India Federation of Tax Practitioners,
Mumbai (in short ‘the Federation’) and sponsored by
Ranka Public Charitable Trust, Ranka House, Opposite
Soni Hospital, Jawaharlal Nehru Marg, Jaipur-302 004
(Telephone Nos. 620 083 and 621 303) (in short ‘Ranka
Trust‘) with effect from the calendar year
1994 for
encouraging the Federating Units of the Federation and other
tax professional associations to convene, organise and hold
tax seminars, tax symposium, tax conferences, workshops
(in short ‘seminar‘) for educating tax practitioners all over
the country and to update knowledge of members of the
Federation.
2.
ELIGIBILITY
All Association members, zonal offices of the Federation
and other tax Bar associations/Tax Consultants Associations/
Branches of the Institute of Chartered Accountants of
India and other tax professional associations organising
or convening or holding tax seminar, tax symposium, tax
conference, workshop (in short ‘seminar’) in collaboration
with or under the banner of the Federation shall be eligible
to apply for Best Tax Seminar Running Trophy and Award
provided they are found eligible for selection and fulfil other
terms and conditions laid down in this behalf. The National
61
convention organised by the Federation with the help of any
Association members or the zonal offices of the Federation
shall not be eligible for consideration.
3.
RUNNING TROPHY AND AWARD
i)
The winner shall be provided a Running Trophy
carrying its name and year. It would be returnable by
the winner to the Federation within three months of
the close of the calendar year.
ii)
The winner shall be provided a Best Tax Seminar
Award.
iii)
The winner shall be awarded a cash assistance of
` 5,000 or the actual amount of loss, whichever is
lower.
iv)
The runner shall be awarded an annual award and a
cash assistance of ` 2,000 or the actual amount of loss,
whichever is lower.
v)
All organising Associations shall be presented
certificates.
4.
SELECTION
i)
The award will be made strictly on the basis of merit
by a duly constituted Selection Committee. The
decision of Selection Committee will be final and no
correspondence in this regard will be entertained. The
decision of Selection Committee shall not be liable to
be challenged on any ground.
ii)
The Federation shall nominate Selection Committee
constituted of representatives of the Federation and of
the Ranka Trust.
62
5.
SELECTION COMMITTEE
i)
The Selection Committee shall consist of the following
members :
i)
President of the Federation - ex-officio
ii)
Secretary General of the Federation - ex-officio
iii) Chairman of Ranka Trust - ex-officio
iv) Hon. Secretary of Ranka Trust - ex-officio
v) Three members to be nominated by the National
Executive of the Federation.
ii)
The tenure of the Committee shall be co-terminus with
that of the President and other office bearers of the
Federation.
iii)
The Committee meeting shall be presided over by the
President and in his absence by the Secretary General
and in his absence by any member appointed by the
members present at the meeting to be the Chairman of
the meeting.
iv)
The quorum for the meeting shall be three members
present in person.
v)
It shall be open to the President to circulate to the
members the relevant papers for consideration and
decision, if it is not feasible to convene a meeting.
vi)
(a) The decision of the Committee shall be taken by
the majority of the members present and voting,
each member having a single vote. However, in
the event of a tie the President, Secretary General
or the Chairman who presides over the meeting
shall have a casting vote.
63
(b) The same procedure set out in sub-clause (vi),
clause (vi) above shall be applied to clause (v)
wherein circulation is resorted to.
vii) In the event of the death, insolvency, resignation or
physical incapacity of any member of the Committee,
the vacancy shall be filled in by the National
Executive Committee of the Federation.
6.
EVALUATION PROCEDURE
The entries will be graded on the basis of their performance
at the various levels and the merit list will be prepared after
taking into account the following aspects of the seminar, viz.
(a)
The ability and standing of the faculties and chairman
in the exposition and elucidation of the topics
assigned to them.
(b)
The quality and content of the papers prepared and
presented.
(c)
The importance and relevance of the topics chosen and
expounded.
(d)
Time and opportunities allowed for floor participation
by the delegates.
(e)
The quality and content of brain storming sessions and
the standing and erudition of the faculties and the Co-
ordinator for the session.
(f)
The infrastructure and facilities provided at the venue
of the seminar.
(g)
Hospitality and housing of the faculties and delegates
and family members accompanying them and transport
facilities.
64
(h) Opportunities provided for fellowship and get together
to know each other participating in the Seminar.
(i)
The quality and professional efficiency shown in
conducting the inaugural and valedictory functions
and the dignitaries invited for the same.
(j)
The number and level of the delegates attending.
(k)
Financial viability and success as a fund raising effort.
(l)
Any other relevant circumstances deemed fit by the
Committee.
6.
MISCELLANEOUS
(i)
The Federation have the right to make amendments/
alterations/additions/deletions in these rules whenever
they think it necessary.
(ii)
The Selection Committee shall be at liberty to frame
its procedure.
(iii) The Selection Committee shall furnish first and second
ranking of the seminars by 30th June of each year
and same shall be accepted and acted upon by the
Federation.
2
65
GUIDELINES FOR AWARDS OF
ALL INDIA FEDERATION OF TAX
PRACTITIONERS*
1.
Number of awards
The following awards shall be given at each National
Convention :
(i)
AIFTP - Ranka Best Conference Award (Annual) :
Sponsored by : Ranka Public Charitable Trust
(ii)
AIFTP - Ranka Best Seminar Award (Annual) :
Sponsored by : Ranka Public Charitable Trust
(iii)
AIFTP - Ranka Best Zone Chairman Award :
Sponsored by : Ranka Public Charitable Trust
(iv)
AIFTP Membership Development Award to an
Individual for proposing maximum members in
each calendar year/ term : Sponsored Mukul Gupta
in memory of his father Late Shri Darshan Lal G.
Gupta (Retd.) Member Tribunal, U.P.
(v)
AIFTP Maximum Participation Award (every
year) - [Participation in Seminars/ Conferences/
NEC meetings/Zone Meetings may be considered
as part of criteria] - Sponsored by Dr. Ashok Saraf
in memory of his father Late Dr. Justice B. P. Saraf.
(vi)
AIFTP Best upcoming speaker Award (every year)
- The speakers up to the age of 40 years as on
1st December of the Convention Year may be
* Added on 25th December, 2013
66
considered - Sponsored by Shri Bharat Ji Agrawal
in memory of his brother Late Rajaram G. Agrawal.
(vii) AIFTP Best Souvenir Award in a year
(viii) AIFTP Best Zone Vice-Chairman Award for a term
- Sponsored by Shri S. R. Wadhwa in memory of
Late Shri Mohan Lal Wadhwa.
(ix) AIF TP Best Article Award (In Souvenir/AIF TP
Journal)
(x) AIFTP Best National Officer Award (President and
Secretary General will be excluded) - Sponsored
by Dr. Ashok Saraf in memory of his father Late
Dr. Justice B. P. Saraf.
(xi) AIFTP Award to 3 senior professionals with practice
of 50 years as Advocate, Chartered Accountant, Tax
Practitioner. - Sponsored by Shri K. Rajendra Vara
Prasada Rao.
2
* The entire guidelines for AIFTP awards were inserted on 25th December, 2013.
67
GUIDELINES FOR
ASSOCIATE MEMBERS AND
CORPORATE MEMBERS
1.
The following five types of Associate members can be
considered by the Executive Committee for admission
as Associate member.
a)
Associate Corporate Members
Any Company, Corporation, Partnership firm, Hindu
Undivided Family, Association of Persons is eligible to
become Associate Member of AIFTP
The admission fee will be ` 500/- and the subscription
will be
For five years
` 5,000/-
For ten years
` 7,500/-
For fifteen years
` 11,500/-
For twenty years
` 15,000/-
b)
Associate Association Members
Any Professional Organisation or Charitable
Organisation may became Associate Member, by
paying subscription of ` 3,500/-.
c)
Associate Individual Members
i)
Any individual who is well educated and of
age exceeding 25 years, not the Tax Practitioner
can become life member by paying subscription
of ` 5,000/-.
ii)
Any individual who is practising as Company
Secretary, Cost Accountant, Management
Accountancy, other profession relating to
commerce, industry and economics may be
68
eligible to become life member by paying
subscription of ` 2,500/-
d)
Associate Student Member
Any person who is major and not eligible to be
a member of AIFTP and who is pursuing his
education as a student of law, Chartered Accountant,
Cost and Management Accountancy, Company
Secretaries or commerce or economics or business
management or information technology will be
eligible to be an Associate Student Member by
paying subscription of ` 1,500/-. Within six years
of becoming the student member, he may opt to
became life member by paying the difference of
subscription fees prescribed for person eligible to
became at Member of the AIFTP.
e)
Foreign National
Any foreign national who is qualified to practice law
or Accountancy or management in their respective
country may became Associate Member of AIFTP.
The subscription will be ` 10,000/- and actual
reimbursement of postal expenses. The postage for
the year shall be charged on or before 30th June of
each year.
f)
Foreign Professional Organisation
Any foreign Professional Organisation may become
member of Association by paying subscription of
` 20,000/-. The postage for the year shall be
separately charged on or before 30th June of each
year,
2.
RIGHTS AND PRIVILEGES
Associate Member will be entitled to a copy of
the Journal and rights to attend the educational
69
programmes. Other rights privileges and obligations
of the Associate Member will be same as that of
Members of the AIFTP except that an Associate
Member shall not have a right to vote and to
contest in elections for the National Executive and
Regional Management Committee and such other
rights as may be decided by the National Executive
Committee from time to time.
3.
CESSATION OF ASSOCIATE MEMBERSHIP
An Associate Member of the AIFTP shall cease
to be an Associate Member in the following
circumstances:
i
) Upon death/dissolution/liquidation/cessation as
a corporate entity
ii)
If he/it has tendered his/its resignation by a
notice in writing
iii) If he is expelled by the Federation for good
cause
iv) Upon expiry of the period specified in 1(a).
4.
EXPULSION OF AN ASSOCIATE MEMBER
a) If an associate member refuses or neglects to
comply with any of the Rules or Regulations
of the AIFTP or is guilty of any act or conduct
which the National Executive Committee in its
sole and absolute discretion considers to be
injurious to the credit, welfare, reputation or
interest of the AIFTP, such member shall be
liable to expulsion by a resolution passed at a
meeting of the said Committee duly convened
and held for the purpose, provided that not less
than two-thirds of the total number of members
of’ the National Executive Committee for the
time being shall have voted in favour of the
70
expulsion and provided further that at least
fourteen days before the meeting at which such
motion is to be moved, notice of the proposal
for his expulsion has been dispatched to such
Associate Member at the address registered with
the AIFTP. The member shall at such meeting
have the opportunity of making oral or written
submission as he/it may think fit.
b) The resolution of the National Executive
Committee expelling an Associate Member shall
be final and binding. Upon such resolution
being passed, he shall cease to be an Associate
Member of the AIFTP and shall have no claim
against the AIFTP or the National Executive
Committee whatsoever.
5.
POWER TO REMOVE DIFFICULTIES
If any difficulty arises in giving effect to the provisions
of any clause of the memorandum or to any Rules
and Regulations or as to the interpretation or
implementation thereof the decision of the National
Executive Committee shall be final.
6.
ENABLING PROVISION
In order not to restrict the powers and provision
referred to above, if at any point of time it is felt that
the progress of the profession or of the Association
requires certain decisions or actions the National
Executive Committee will have unrestricted power in
the interest of the profession or of the Association to
take such decisions and/or to carry on such activity as
it may decide by appropriate Resolution.
2
71
ALL INDIA FEDERATION OF TAX PRACTITIONERS
INCOME TAX APPELLATE TRIBUNAL
BAR ASSOCIATION’S
CO-ORDINATION COMMITTEE
The Constitution of the said Committee as well as its object
and scope of activity shall be as follows:
1.
DESIGNATION
The Committee shall be designated as “Income Tax
Appellate Tribunal Bar Associations Co-ordination
Committee”.
2.
OFFICE
The registered office shall be at Mumbai, C/o. ITAT Bar
Association, Mumbai, Old C.G.O. Building, 4th Floor,
M. K. Road, Mumbai-400 020.
3.
COMPOSITION
The total number of members of the Committee
shall not exceed sixty (60). The composition of the
Committee shall be as follows:
Name
No. of
No. of
Benches
Persons
1.
Agra Bench
1
1
2.
Ahmedabad Benches
3
3
3.
Allahabad Benches
2
2
4.
Amritsar Bench
1
1
5.
Bengaluru Benches
3
3
6.
Kolkata Benches
5
5
72
7.
Chandigarh Benches
2
2
8.
Chennai Benches
4
4
9.
Kochi Bench
1
1
10.
Cuttack Bench
1
1
11.
Delhi Benches
7
7
12.
Guwahati Bench
1
1
13.
Hyderabad Benches
2
2
14.
Indore Bench
1
1
15.
Jabalpur Bench
1
1
16.
Jaipur Bench
1
1
17.
Jodhpur Bench
1
1
18.
Mumbai Benches
10
10
19.
Nagpur Bench
1
1
20.
Panaji Bench
1
1
21.
Patna Bench
1
1
22.
Pune Bench
1
1
23.
Rajkot Bench
1
1
24.
Visakhapatnam
1
1
53
53
Co-option
7
Ex-Officio : President
1
Ex-Officio : Deputy
1
President
60
4.
OFFICE BEARERS
1.
Chairman, Immediate Past Chairman, Co-Chairmen,
President of AIFTP, Deputy President of AIFTP,
Vice Chairmen and Convenors shall be the office
bearers of the ITAT Bar Associations Co-ordination
Committee.
73
2.
The office bearers of the ITAT Bar Associations
Co-ordination Committee namely, the Chairman,
Co-Chairmen, 8 Vice-Chairmen and 2 Convenors
shall be nominated by the President of the AIFTP in
consultation with the National Executive Committee
of the Federation. The Chairman and one Convenor
shall be preferably stationed at Mumbai. The Vice-
Chairmen shall be from the same cities where the
Senior Vice-President and Vice-Presidents of the
Tribunal are stationed. Their tenure shall be the
same as of the National Executive Committee of
AIFTP. The Chairman shall preferably be a senior
advocate, President or past President of AIFTP,
or past President of the Institute of Chartered
Accountants of India. The terms of the office
bearers and Co-ordination Committee members shall
coincide with the term of the National Executive
Committee of the Federation. The Chairman shall
not hold the office for more than two terms at a
time. The ordinary members of the Co-ordination
Committee shall be co-opted by the office bearers.
Preference may be given to the following:
(i)
One representative, preferably the President, any
other office bearer nominated by the respective
ITAT Bar Associations.
(ii) At other places, where an ITAT Bar Association
does not exist, one representative preferably
the President or any other person as may be
nominated by the Tax Association in the city.
(iii) Senior practitioners regularly practising before
the Income Tax Appellate Tribunal.
74
5.
ADVISORY BOARD
The Committee may appoint an advisory board.
6.
OBJECTS AND SCOPE OF ACTIVITIES
The objects and scope of activities shall be as
follows:
(i)
To consider various suggestions and proposals
for better and efficient working of Income Tax
Appellate Tribunal and its Benches.
(ii)
To consider suggestions requiring representation
for amendment of the rules of the Income Tax
Appellate Tribunal including rules relating
to the hearing of appeals, stay applications,
miscellaneous applications, preparation of
paper books, filing fees, constitution of Special
Benches.
(iii)
To take appropriate steps for improving facilities
for the bar associations at the Income Tax
Appellate Tribunal offices including providing
adequate room, space for library and availability
of Income Tax Appellate Tribunal Orders.
(iv)
To consider suggestions for expediting
appointment of Members to fill vacancies and
thereby improve the working of the Income Tax
Appellate Tribunal.
(v)
To consider and formulate categories of appeals
which may be heard by the Income Tax
Appellate Tribunal on a priority basis so that
the pendency is reduced substantially.
75
(vi) To make representation to the President, Sr.
Vice-President, Vice-Presidents and Members of
the Income Tax Appellate Tribunal on various
issues and also make appropriate representation
to the Ministries of Law, Finance, the Central
Board of Direct Taxes, etc. in connection with
the working of the Tribunal and to take all
appropriate further steps in that behalf.
(vii) To organize seminars and symposiums for
interaction between the members of the Bar and
Members of the Income-tax Appellate Tribunal.
(viii) To arrange meetings from time-to-time with the
President, Sr. Vice-President, Vice-Presidents,
and Members of the Income Tax Appellate
Tribunal at various Benches and to ensure
that the discussions at the said meetings are
properly minuted and circulated to various
Benches of the Tribunal and Registrar and
Assistant Registrars concerned for speedy
implementation of the decisions.
(ix) Co-ordination Committee may take up any
other matter not specified in objects (i) to
(viii) regarding the working of the Income Tax
Appellate Tribunal and its Benches.
7.
SPECIAL INVITEES
Vice-Presidents, Secretary General, Treasurer, Chairman
of the zones of the AIFTP and President of the local
tax associations where the meeting is held shall
be special invitees to the Co-ordination Committee
meeting.
76
8.
MEETINGS
The Committee may meet at least once in six months,
preferably simultaneous with the meeting of the
National Executive Committee of the Federation or at
any other place or time, which may be decided from
time-to-time by the Co-ordination Committee.
9.
AMENDMENTS TO THE CONSTITUTION OF THE
ITAT CO-ORDINATION COMMITTEE
President of the AIFTP in consultation with the office
bearers of the ITAT Bar Associations Co-ordination
Committee and Executive Committee members of
the AIFTP may amend the constitution for better
functioning of the ITAT Bar Associations Co-ordination
Committee.
2
77
ALL INDIA FEDERATION OF TAX PRACTITIONERS
RULES FOR ELECTION TO THE
NATIONAL EXECUTIVE COMMITTEE
1.
The National Executive Committee shall arrange for
the election of the members of the next Executive
Committee, as and when an ordinary General Body
meeting is called under Rule of the Constitution.
2.
The National Executive Committee shall fix the date
and the time up to which and the place or places
where nominations for the purposes of the aforesaid
election shall be received. If by the date and the
time fixed by the National Executive Committee, no
nominations are received or sufficient nominations to
fill all the posts of the National Executive Committee
are not received, nominations for all the posts, or
nominations falling short for filling all the posts shall
be called for at the time of the General Body meeting.
In the latter case Chairman of the General Body
meeting shall have all the powers to do the needful
in the matter. Members can be nominated for election
even in absentia.
3.
If at the General Body meeting sufficient numbers of
nominations are not forthcoming to fill all the posts on
the National Executive Committee the General Body
shall be entitled to empower the National Executive
Committee to fill the vacancies by nominations at its
subsequent meetings. Such nominations shall be in
addition to co-option referred to in Rule 10(2).
4.
Any life member and any representative nominated in
terms of rule 5(c)(ii), shall be eligible to seek election
to the National Executive Committee. His name shall
78
be proposed and seconded by any member of the
Federation.
*Provided that any member who have already opted
to be on the Zonal Managing Committee for the
ensuing term shall not be eligible to file nomination
for NEC. Requisite declaration shall be annexed with
the nomination form.
5.
If more nominations are received than the total number
of posts on the National Executive Committee, there
shall be election, unless any member withdraw his
nomination/s before the announcement of voting at
the General Body meeting, so that the total number of
nominations are equal to or less than the total number
of posts on the National Executive Committee.
6.
*The Election Officer, after the expiry of the time
notified for receiving the nomination forms, shall
scrutinise all the forms and notify, all valid and
invalid nominations with reasons for invalidity
of any of the forms in the list, with the help of
electronic media. He shall also announce the
zonewise list of valid nominations alongwith the
maximum number required to be elected in terms of
Rules 7(3) and 14, before the actual commencement
of the Voting.
7.
If on withdrawal of any nomination/s, all the posts on
the National Executive Committee cannot be filled, the
General Body shall be entitled to empower the next
National Executive Committee to fill the vacancies as
provided in Rule 3 of these Rules.
7A.
*The members existing on the date of issue of the
notice convening the AGM, will only be eligible to
* Added on 24th December, 2016
79
vote at the said meeting. Such list of members shall
be made available by the Secretary General to the
Election Officer.
*Any member admitted thereafter will not be eligible
to vote at the election however he can attend and
take part in the discussions on any other item on
agenda of the AGM.
8.
Election to the National Executive Committee shall be
by secret ballot.
9.
Chairman of the General Body meeting shall appoint
one or more scrutinisers from amongst the members
present at the Meeting or otherwise. The scrutiniser/ s,
so appointed, shall have all the powers to conduct the
election and report the result thereof to the Chairman
of the meeting.
10.
Before the close of the General Body meeting,
the result of the election shall be declared by the
Chairman of the meeting.
2
* Added on 24th December, 2016
80
THE ALL INDIA FEDERATION OF
TAX PRACTITIONERS
Regd. Office : 215, Rewa Chambers,
31, New Marine Lines, Mumbai - 400 020.
ELECTION TO THE NATIONAL EXECUTIVE
COMMITTEE (PRESCRIBED NOMINATION FORM)
Name and address of the candidate
To
The Secretary General
All India Federation of Tax Practitioners,
215, Rewa Chambers, 31, New Marine Lines,
Mumbai - 400 020.
Dear Sir,
I Propose Shri
(Name of the Candidate) as a candidate
for membership of the National Executive Committee of the
Federation for the term of ensuing two years.
Yours faithfully,
Proposed by
(Full name)
Signature in full
Seconded by
(Full name)
Signature in full
I consent to the above proposal. I *declare that I have not opted
to be a member of the Managing Committee of my zone or I am
already elected to the Managing Committee of my zone but I
undertake to resign from it before the date of election of NEC.
Signature
(Candidate)
Note :
1.
The candidate should personally be a life member of the Federation,
while the proposer and seconder may be a life member or an
Association member duly nominated by the Association.
2.
Last date for receiving this form at Mumbai and at
on
before 5.00 P.M.
3.
The election, if necessary, will be conducted as per the rules stated
overleaf on
at the General Body Meeting.
* Strike out inapplicable.
81
CERTIFICATE UNDER THE SOCIETIES
REGISTRATION ACT, 1860
82
CERTIFICATE UNDER BOMBAY
PUBLIC TRUST ACT, 1950
83
OFFICE OF THE
DIRECTOR OF INCOME-TAX (EXEMPTION)
6th Floor, Piramal Chambers, Lalbaug, Mumbai - 400 012
Order No. DIT(E)/MC/80G/2600/2001.
Dated : 26-6-2001.
PAN : AAATA 1331L
Name and Address
All India Federation of Tax
of the Assessee
:
Practitioners
215, Rewa Chambers,
31, New Marine Lines,
Mumbai 400 020.
CERTIFICATE UNDER SECTION 80G OF THE I. T. ACT
(INITIAL/RENEWAL)
On verification of the facts stated before me/hearing before
me I have come to the conclusion that this organisation has
satisfied the conditions u/s. 80-G of the I. T. Act, 1961. It
shall henceforth satisfy the conditions u/s. 80-G(5) as laid
down below :
1.
The Donee Institution shall forfeit this benefit provided
under the law if any one of the conditions stated
herein is not applied with/flouted/abused/ whittled
down or in any way violated.
2.
This exemption is valid for the period from 1-4-2001
to 31-3-2004 (Assessment Years 2002-03 to 2004-05)
and subject to the following conditions:
CONDITIONS
i)
You shall maintain your account regularly and also get
them audited to comply with sec. 80-G(5)(iv) read with
sec. 12A(b) of the I.T. Act.
ii)
Every receipt issued to a donor shall bear the
number and date of this order and shall state the
84
date up to which this certificate is valid; i.e.,
Assessment Years 2002-03 to 2004-05.
iii)
No change in the Deed of the Trust/Association shall
be effected without due procedure of law; i.e., by
the order of the jurisdictional High Court and its
intimation shall be given immediately to this office.
iv)
Under the provisions to Section 80G if you are
registered u/s. 12A/u/s. 12AA(1)(b) or approved u/ss.
10(23), 10(23C)(vi)/(via), etc. shall have to maintain
separate books of account in respect of any business
activity carried on u/s. 80-G(5)(i)(a) and shall intimate
it within one month of commencement of such activity
to this office.
v)
Under the provisions of section 80G any donation
received shall not be utilised for the purpose of any
vi)
While issuing the certificate to the Donor the
commitment made above should be honoured and it
shall not be abused/used in any other purpose.
vii)
The Institution shall ensure that no Non-Charitable
purpose shall be served or sought to be served by the
Trust/Society/Non-Profit Company as is informed in
terms of Yogiraj Trust reported in 107 ITR 777 (SC).
viii)
It shall be ensured that at no time you shall utilise
the institution or its funds for the benefits of any
particular Religious community or caste prohibited
u/s. 80-G(5)(iii).
ix)
This office and the Assessing officer shall also be
informed about the Managing Trustee/Manager of your
Trust/Society/Non-Profit Company and the place where
85
the activities of the Trust/Institution are undertaken/
likely to be undertaken to satisfy the claimed objects.
x)
In case renewal is not sought from this office the
manner in which the assets shall be used/the purpose
for which they shall be used shall be immediately
informed to this office.
Mrs. Manjari Kacker
Director of Income Tax
(Exemption), Mumbai.
2
86
NATIONAL EXECUTIVE COMMITTEE 2016
NATIONAL PRESIDENT :
Mr. Mitesh Kotecha, Mumbai
Dr. M. V. K. Moorthy, Hyderabad
Mr. Mukul Gupta, Ghaziabad
Smt. Nikita R. Badheka, Mumbai
DY. PRESIDENT :
Smt. Nitu Hawelia, Guwahati
Smt. Prem Lata Bansal, Delhi
Mr. O.P. Shukla, Varanasi
IMMEDIATE PAST PRESIDENT :
Mr. P. M. Chopra, Jodhpur
Mr. J. D. Nankani, Mumbai
Mr. Pankaj Ghiya, Jaipur
SECRETARY GENERAL :
Mr. Prem Kumar Panpalia, Sanchore
Mr. M. Srinivasa Rao, Eluru
Mr. Rajesh Joshi, Indore
Mr. Rajesh Muni, Mumbai
TREASURER :
Mr. Santosh Gupta, Nagpur
Mr. S. B. Kabra, Hyderabad
Mr. Siddharth Ranka, Jaipur
VICE PRESIDENTS :
Mr. S. C. Garg, Kolkata
Mr. Arvind Shukla, Varanasi (NZ)
Mr. Upendra J. Bhatt, Ahmedabad
Mr. Ganesh Purohit, Jabalpur (CZ)
Mr. V. P. Gupta, New Delhi
Mr. Narayan Prasad Jain, Kolkata (EZ)
Mr. Vinayak Patkar, Mumbai
Mr. S. S. Satyanarayana, Hyderabad (SZ)
Mr. Vipul B. Joshi, Mumbai
Mr. Samir S. Jani, Junagadh (WZ)
Mr. Vipul K. Shah, Baraoda
JT. SECRETARIES :
CO-OPTED MEMBERS :
Mr. A. Retna Kumar, Trivandrum (SZ)
Mr. Amit Goyal, Guwahati
Mr. Anand Kumar Pasari, Ranchi (EZ)
Mrs. Anagha Kulkarni, Pune
Mr. Asim Zafar, Varanasi (NZ)
Dr. Ashok Saraf, Guwahati
Mr. Bhaskar B. Patel, Baroda (WZ)
Mr. C. S. Gupta, Nellore
Smt. Ritu G. P. Das, Kota (CZ)
Mr. D. K. Gandhi, Ghaziabad
MEMBERS :
Mr. G. Bhaskar, Chennai
Mr. Achintya Bhattacharjee, Kolkata
Mr. Indu Chatrath, Kolkata
Mr. Ajay Sinha, Ghaziabad
Mr. K. C. Kaushik, New Delhi
Mr. A. K. Srivastava, New Delhi
Mr. P. Lakshmi Narayana, Palakol
Mr. Arun G. Baheti, Kolhapur
Mr. Piyush Agrawal, Allahabad
Mr. Ashvin C. Shah, Ahmedabad
Mr. Purna Chandra Hotta, Ganjam
Mr. B. N. Mahapatra, Bhubaneshwar
Mr. Ravi Prasad, Bangalore
Mr. Basudev Panda, Cuttack
Mr. S. R. Wadhwa, New Delhi
Mr. Bibekanand Mohanty, Jajpur
Mr. S. Venkatramani, Bengaluru
Mr. C. K. Chatterjee, Kolkata
Mr. Sanjay Sharma, Delhi
Mr. Dilip Kumar Agarwal, Siliguri
ADVISORS :
Smt. Gouri Chandnani Popat, Ahmedabad
Mr. P. C. Joshi, Mumbai
Mr. Harish N. Motiwalla, Mumbai
Mr. N. M. Ranka, Jaipur
Mr. Hemendra V. Shah, Hyderabad
Dr. K. Shivaram, Mumbai
Mr. Jagabandhu Sahoo, Cuttak
Mr. Bharat Ji Agrawal, Allahabad
Mr. Janak K. Vaghani, Mumbai
Mr. M. L. Patodi, Kota
Mr. Kishor Vanjara, Mumbai
Mr. S. K. Poddar, Ranchi
Mr. M.V.J.K. Kumar, Hyderabad
87
NATIONAL EXECUTIVE COMMITTEE 2017
Mr. Kishor Vanjara, Mumbai
NATIONAL PRESIDENT :
Mr. M. V. J. K. Kumar, Hyderabad
Smt. Prem Lata Bansal, New Delhi
Mr. M. S. Rao, Eluru
IMMEDIATE PAST PRESIDENT :
Mr. Mitesh Kotecha, Mumbai
Dr. M. V. K. Moorthy, Hyderabad
Mr. Mukul Gupta, Ghaziabad
DY. PRESIDENT :
Mr. N. P. Jain, Kolkata
Mr. Ganesh Purohit, Jabalpur
Mrs. Nikita R. Badheka, Mumbai
Mrs. Nitu Hawelia, Guwahati
VICE-PRESIDENTS :
Mr. O. P. Shukla, Varanasi
Dr. Ashok Saraf, Guwahati (EZ)
Mr. P. M. Chopra, Jodhpur
Mr. D. K. Gandhi, Ghaziabad (NZ)
Mr. Pankaj Ghiya, Jaipur
CA. (Smt.) Ritu G. P. Das, Kota (CZ)
Mr. Prem Kumar Panpalia, Sanchore
Mr. S. S. Satyanarayana,
Mr. Rajesh Muni, Mumbai
Hyderabad (SZ)
Mr. Santosh Gupta, Nagpur
Mr. Samir Jani, Junagarh (WZ)
Mr. Siddharth Ranka, Jaipur
SECRETARY GENERAL :
Mr. S. B. Kabra, Hyderabad
Mr. Sanjay Sharma, New Delhi
Mr. S. C. Garg, Kolkata
HON. TREASURER :
Mr. Upendra J. Bhatt, Ahmedabad
Mr. Vipul B. Joshi, Mumbai
Mr. V. P. Gupta, New Delhi
Mr. Vinayak Patkar, Mumbai
JOINT SECRETARIES :
Mr. Vipul K. Shah, Baroda
Mr. A. Retnakumar, Trivandrum (SZ)
Mr. Anil Kumar Srivastava,
CO-OPTED MEMBERS :
New Delhi (NZ)
Mr. Amit Goyal, Guwahati
Mr. Bhaskar Patel, Baroda (WZ)
Mrs. Anagha Kulkarni, Pune
Mr. D. K. Agarwal, Siliguri (EZ)
Mr. C. S. Gupta, Nellore
Mr. Rajesh Joshi, Indore (CZ)
Mr. G. Bhaskar, Chennai
MEMBERS :
Mr. Indu Chatrath, Kolkata
Mr. Achintya Bhattacharjee, Kolkata
Mr. K. C. Kaushik, New Delhi
Mr. Ajay Sinha, Ghaziabad
Mr. P. Lakshmi Narayana, Palakol
Mr. Anand Kumar Pasari, Ranchi
Mr. Piyush Agrawal, Allahabad
Mr. Arun G. Baheti, Kolhapur
Mr. Purna Chandra Hotta, Ganjam
Mr. Arvind Shukla, Varanasi
Mr. Ravi Prasad, Bengaluru
Mr. Ashvin C. Shah, Ahmedabad
Mr. S. R. Wadhwa, New Delhi
Mr. Asim Zafar, Varanasi
Mr. S. Venkatramani, Bengaluru
Mr. B. N. Mahapatra, Bhubaneshwar
Mr. Basudev Panda, Cuttack
ADVISORS :
Mr. Bibekanand Mohanty, Jajpur
Mr. P. C. Joshi, Mumbai
Mr. C. K. Chatterjee, Kolkata
Mr. N. M. Ranka, Jaipur
Mrs. Gouri Chandnani Popat, Ahmedabad
Dr. K. Shivaram, Mumbai
Mr. Harish N. Motiwalla, Mumbai
Mr. Bharat Ji Agrawal, Allahabad
Mr. Hemendra V. Shah, Hyderabad
Mr. M. L. Patodi, Kota
Mr. Jagabandhu Sahoo, Cuttack
Mr. S. K. Poddar, Ranchi
Mr. Janak K. Vaghani, Mumbai
Mr. J. D. Nankani, Mumbai
88
The Rules and Regulations were amended from time to time
as under:
1.
On 22nd April, 2001 at Hyderabad
2.
On 1st October, 2005 at Mumbai
3.
On 25th December, 2013 at Mumbai
On 24th December, 2016 at Hyderbad.