A person who satisfies any of the following conditions:

1. He Should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in rank than of a Group-B gazetted officer, for a period not less than two years, OR

2. He has passed a graduate or postgraduate degree or its equivalent examination, having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force, OR

3. He has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR

4. He has passed any other examination notified by the Government for this purpose, OR

5. He has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and has also passed any of the following examinations- (a) final examination of the Institute ofChartered Accountantsof India OR (b) final examination of the Institute of Cost Accountants of India OR (c) final examination of the Institute of Company Secretaries of India.

6. He has been enrolled as a sales tax practitioner or tax return preparer under the erstwhile law for a period of not less than 5 years.