What should be answer to Q5(a). Please explain
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Hello,
As per the relevant provisions of the Chartered accountants Act , once a person become the member of the institute, he is bound by the laws and regulations of the institute and the Chartered Accountant Act.
Also , now if he takes up any assignments , he can practice only in the capacity of a CA.
So if his COP is surrendered , he cannot practice in any other capacity than a CA.
Thus in the instant case, he cannot represent before the income tax authorities for the period he is suspended