Authorised representative: prescribed persons may be permitted to appear before tax authorities under amended rules.

Amendment expands the class of persons entitled to appear as authorised representative under section 288 by inserting a clause permitting "any other person as may be prescribed," delegating to the Board the rulemaking power to specify additional categories of representatives and thereby broadening who may represent taxpayers before income-tax authorities and the Appellate Tribunal; the amendment is prospective and takes effect from the commencement date provided in the Bill.

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