Authorised representative rules allow prescribed persons to represent assessees before tax authorities, subject to disqualification and appeal safeguards. Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including ... Summary
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Authorised representative rules allow prescribed persons to represent assessees before tax authorities, subject to disqualification and appeal safeguards.
Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including relatives, employees, scheduled bank officers, legal practitioners, chartered accountants with valid practice certificates, accountants or persons with board recognised accountancy or educational qualifications, and other prescribed persons. The statute delineates disqualification grounds-such as removal from government service, convictions related to tax proceedings, insolvency, and professional misconduct-and subjects disqualification orders to procedural safeguards including a hearing, an appeal to the Board within a limited period, and suspension of effect pending appeal.
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