Section 90(2) in The Kerala Agricultural Income Tax Act, 1991
(2)In this section.(i)a person regularly employed by the assessee shall include any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealing;(ii)"Accountant' means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949) and includes a member of an association of accountants recognised in this behalf by the Government.(iii)"Income tax Practitioner" means any person who was an "Income Tax Practitioner" within the meaning of clause (iv) of sub-section (2) of section 61 of the Agricultural Income tax Act, 1950 (Act XXII of 1950) and was actually practicing as such.(iv)"Sales tax Practitioner" means any person registered as a Sales tax Practitioner under the provisions of the Kerala General Sales Tax Act, 1963 (Act XV of 1963).(v)"Legal Practitioner" means one who is entitled to practice in any Civil Court in India.
