In India, most of the professionals acting as tax consultants are law graduates or persons having professional qualifications.
There are no prescribed qualifications to become a tax consultant/ advisor. Individuals with interpretation skills and expertise knowledge in Tax Laws can act as a Tax Consultant. Tax Laws are changing all the time so they should be up-to-date with recent Circulars, Notifications, Rules, etc… issued by the Department of Tax & Ministry of Finance. Further, they should study the recent case laws related to tax laws.