Authorised representative appearance allows taxpayers to be represented before income-tax authorities, subject to eligibility and disqualification rules.

An assessee required to attend before an income-tax authority or the Appellate Tribunal may appear through an authorised representative, except where personal attendance for oath or affirmation is required. The Bill lists eligible categories of authorised representatives, prescribes exclusions to the definition of accountant for representation, and identifies disqualification grounds (dismissal from government service, convictions, insolvency, professional misconduct) with specified temporal effects. Orders disqualifying representatives require a hearing, permit appeal to the Board within one month, and do not take effect until lapse of one month or resolution of any appeal.

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