CBDT notifies nature of business relationship which CA can have with client to ensure his independence
Change in the Definition of term "accountant" – Section 288 (Finance Act,2015)
The amended definition specifically excludes the following persons, for the purposes other than for representing the assessee-
viii) Any person who, whether directly or indirectly, has BUSINESS RELATIONSHIP with the assessee of such nature as may be prescribed.
Now CBDT notifies nature of Business Relationship which CA can have with client.