Section 16: When a person is deemed to practice as a member

(1) Subject to subsection (2) of this section, a person shall be deemed to practice as a member of the Institute if, in consideration of remuneration received or to be received and whether by himself or in partnership with any other person-
(a) he engages himself in the practice of taxation or holds himself out to the public as a member of the Institute; or
(b) he renders professional service or assistance in or about matters of principle or detail relating to taxation procedure; or
(c) he renders any other service which may by regulations made by the Council, with the approval of the Minister, be designed as service constituting tax practice.
(2) Nothing in this section shall be construed so as to apply to persons who, while in the employment of any Government, are required under the terms or in the course of such employment, to perform the duties or any of the duties of a tax administrator or practitioner.