1) Clause 88 of the Proposed Direct Tax code allows tax audit by an "accountant".
2) The Term "accountant" is been defined in Clause 320(2) which states that accountant means Chartered Accountants , Company Secretaries , Cost Accountants any person having such qualifications as the Board may prescribe, for the purposes specified in this behalf.
3) CS & CWA, who do not have any experience on audit, will be empowered to do Tax audit
4) Other persons may be prescribed by Board who can do tax audit
