Why should only CAs sign tax forms? ICSI’s bold push could change the game

Can only Chartered Accountants (CAs) represent taxpayers in income tax matters? The Institute of Company Secretaries of India (ICSI) says no—and has officially urged the government to amend the Draft Income Tax Bill, 2025 to recognize Company Secretaries (CS) as “Accountants” under Section 288 of the Income Tax Act.

The current definition of "Accountant" under Section 288 of the Income Tax Act allows only CAs to represent taxpayers before income tax authorities and certify key tax documents. ICSI wants this changed.

In its representation to the Finance Ministry and the CBDT, ICSI has demanded that Company Secretaries be included in the legal definition of “Accountant,” enabling them to appear before tax authorities, certify ITR forms, and represent clients—a right currently exclusive to Chartered Accountants.

What is Section 288?

Section 288 governs who may act as an authorized representative in income tax proceedings. CAs currently dominate these roles due to how “Accountant” is defined. ICSI argues that this restricts taxpayers' access to qualified professionals and creates a professional monopoly.

ICSI’s argument:

Company Secretaries are already recognized under laws such as the Companies Act and GST framework. ICSI asserts that CS professionals are well-versed in law, governance, compliance, and taxation. Including them under Section 288 would expand taxpayer choice, ease compliance burdens, and create a more inclusive regulatory ecosystem.

They also cite global practices where multiple professional categories are permitted to act in tax matters, suggesting that India should modernize its approach.

The Opposition:

Chartered Accountants and the Institute of Chartered Accountants of India (ICAI) oppose the demand. They argue that tax audits, certifications, and complex financial representations require the specific training that only CAs possess. They warn that expanding the definition may dilute professional standards and blur boundaries between professions.

ICAI maintains that CS should focus on legal and governance functions, rather than core tax representation or audits.

This debate is part of a broader push to modernize India’s tax administration and address the rising scale of compliance. It also reflects ICSI’s long-standing effort to expand the scope of Company Secretaries in financial regulation and representation.

The government has yet to respond—but for now, a professional turf war is heating up.