RULES AND REGULATIONS
In Rules & Regulations  wherever the expression' Executive Committee' appears, the same shall be substituted by the expression 'National Executive Committee'.
1    
Definition of Terms used in By-laws  Definition of Terms used in Rules & Regulations 
4(A)  
In  rule 4, sub rule ©'  shall be added in sub clause A thereto as under :—
  '(C)' Associate Members:
Any  adult person who is  not eligible to practice tax laws,  may become associate member on payment of a lumpsum subscription  as may be decided by the national  executive committee from time to time which shall not exceed Rs.20,000/- (Rupees Twenty 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.
  After the existing sub clause 'C'  the following sub clauses  D and E shall be  added.
  '(D)'  Corporate Members:
Any  person  other than those covered by category a, b and c hereinabove may become corporate member on payment of a lumpsum subscription  as may be decided by the national executive committee from time to time which shall not exceed Rs.40,000/- (Rupees Forty 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/activites.
   Provided that such additional subscription payable at any one time by any member shall not exceed Rs. one- lac.
In Rule 5 the following two  classes of membership shall be added. :—
  d) Associate Members and
  e) Corporate members.
  The word 'and'  appearing after sub clause B of Rule 5 shall be deleted and  coma  will be added. 
In  Rule 7(2) after the existing text of sub rule 2  the following additions shall be made  :– 
  “Such election, if  warranted shall be  conducted as per rules that  may be framed  by  the national executive committee in that regard”
  After the existing sub rule 2, of rule 7 , the following new sub- rule shall be added :–
  2.A. Subject to rule 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 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(2A) the national executive committee may, at its discretion, coopt a member from a virgin area for the development of the federation activities in new  areas.
In rule 10, for the words “thirty-nine'appearing in sub-rule (1), the words 'forty' shall be  substituted.
Sub Rule 3.  
The immediate past President of the Federation shall be the ex officio member of the Executive Committee  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.
Sub rule 4  
The Executive Committee, at its first meeting after election shall elect from amongst its members the following office bearers. The Executive Committee, at its first meeting after election shall elect from amongst its members the following office bearers.
  1. One President
  2. One Deputy President
  3. Five Vice Presidents
  4. One Secretary General
  5. Six Hon. Jt. Secretaries and  
  6. One Hon. Treasurer    
  1. One President
  2. One Deputy President
  3. Five Vice Presidents (one from each zone) Not advisable.
  4. One Secretary General (preferably from the place from where the president is elected.
  5. Five Hon. Jt. Secretaries (one  from  each zone and  preferably  from the place where the Vice President is elected) and
  6. One Hon. Treasurer
  Sub rule 5 & 6 shall be added as under : 
  Meeting of the National Executive Committee
  5. 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 . 
  We have five zones. Hence at least one meeting in each zone. 
  Sub Rule 6
  6. Qualifications of the Office bearers and the national executive committee members 
  The election/ co-option as provided in rule 10 as a member  of the executive committee or any of the  office bearers shall be subject to the following  qualifications :—  
  1. For  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 4©(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 atleast two years, can file his/her nomination form for the election at the  Ordinary General meeting.
  2. For Hon. Joint Secretary and Hon. Treasurer
(a) 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 executive committee for at least two terms and have his practice at the place where the president also practices, can be considered to be elected as the Secretary General.
  4. Vice Presidents
Any member of the national  executive committee who has worked as the Secretary General, or Hon. Treasurer or Hon. Joint Secretary at least for  one term  or is a member of prominence in the profession, can be considered to be elected as  vice president.
  5. Dy. President
Any member of the national executive committee who has  actively associated  with the activities of the federation , has contributed the updating of the knowledge of the members of the federation by accepting to be a faculty member atleast on four occasions at seminars, conferences etc.,  organised by the federation at different places in the country, and who has worked as the vice president for at least one term, can be considered  to be elected as  the Dy.  President.
  6.  President
Any member of the national executive committee, who has  worked  for at least  one term as  the Dy. President  and has been on the national executive committee  for at least three terms with his active participation and contribution towards the development of the federation activities throughout the country, may be considered to be elected as  the President. In case  the person who has been a Dy. President, is not willing to become the President, any national executive committee member who has worked as the vice president for at least two terms may be considered for being elected as the President.
Rule 11.  
The Executive Committee at its first meeting after election shall elect from amongst its members the following office bearers for three years. The Executive Committee at its first meeting after election shall elect from amongst its members the following office bearers for three years.
  1. One President
  2. One Deputy president
  3. Five Vice Presidents
  4. One Secretary General
  5. Six Hon. Jt. Secretaries and
  6. One Hon. Treasurer
  1. One President
  2. One Deputy president
  3. Five Vice Presidents (one from each zone)
  4. One Secretary General
  5. Five Hon. Jt. Secretaries (one from each zone) and
  6. One Hon. Treasurer
  Provided always that no individual shall hold the same post for more than two  consecutive  terms. 
The existing Rule 12 shall be deleted as the same is repeatation of the earlier rule.
Rule  15  Rule  15 shall be substituted as under :—
The General Body, at its ordinary General Meeting, shall elect thirty-nine consenting members duly proposed and seconded toconstitute an executive committee of the federation  Election of the National  Executive Committee;
Subject to other rules and regulations and the  election rules framed by the national executive committee under rule 7(2), the general body at its ordinary general meeting shall  elect not more than forty 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 three 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(2A). 
  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.    
Rule 16 Rule 16
The  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 or that the strength of its membership has fallen below thirty –nine. 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 or that the strength of its membership has fallen below the specified number.
In rule 17,  
Sub Rule 3 Sub Rule 3
To admit, direct or Association members to the Federation. To admit all categories of  members to the Federation.
  Sub Rule 3A
  To create five zones for the administrative purposes. 
Sub Rule 4 Sub Rule 4
The Executive Committee shall have the power to determine from time to time by resolution passed by affirmative two-third of its members present, the admission fee, or annual subscription or life membership fees or lumpsum fees or additional subscription fees payable by members of federation or association members of the federation. The National Executive Committee shall have the power to determine from time to time by resolution passed by affirmative two-third of its members present, the admission fee, or annual subscription or life membership fees or lumpsum fees or additional subscription fees payable by members of federation .
Sub Rule 9 The words “of any” printed twice therefore one of them shall be deleted. 
Sub Rule 14 Sub Rule 14
To maintain proper books of accounts and get the same audited by a Chartered Accountant duly appointed by it from time to time. To maintain proper books of accounts and get the same audited by a Chartered Accountant duly appointed by the general body.
  After the existing sub rule 17 the following Sub Rule 17A shall be added.
  17A. 
  To hold national convention at least once in three years preferably in the zone from where the Dy. President is a member. 
sub- rule 18 In rule 17, sub- rule 18  shall be substituted as under :—
To frame Rules and Regulations; for the conduct and  management of the affairs of the federation  and also to prescribe forms, registers etc. for that purpose.  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 by 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.
  Sub Rule 20A.
  To organise, conduct, foreign tours, hold conference abroad for the benefit of members.
Rule 18. Rule 18.
Funds and income of the society or its utilisation : Funds and income of the federation or its utilisation :
Sub Rule 1. Sub Rule 1.
The  Executive Committee shall have the power to determine from time to time by resolution passed by affirmative two-third of its members present, the admission fee or annual subscription or life Membership fees or lumpsum fees or additional subscription fees payable by members of Federation or Association a members of the Federation. The national Executive Committee shall have the power to determine from time to time by resolution passed by affirmative two-third of its members present, the admission fee or annual subscription or life Membership fees or lumpsum fees or additional subscription fees payable by members of Federation  .
  Sub Rule 3 shall be added
  To keep invested lumpsum subscription received from the members by way of corpus and to use only its income for the  revenue expenditure of the Federation. 
  Existing Rule 19 be deleted.
Rule 20  Rule 20
To take loans  & deposits for achieving objects of the Association by taking prior permission of the Charity Commissioner as per Bombay Public Trust Act, 1950.  To take loans  & deposits for achieving objects of the Federation by taking prior permission of the Charity Commissioner as per Bombay Public Trust Act, 1950.