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of <h1>Authorized Representatives Allowed in Tax Proceedings, Personal Attendance Required for Oath Exams Under Section 138</h1> Clause 270 of the Direct Taxes Code Bill, 2009, allows an assessee to be represented by an authorized representative during proceedings before income-tax authorities or the Appellate Tribunal. Exceptions exist if personal attendance is required for examination under oath as per section 138. An authorized representative can be a relative, employee, bank officer, legal practitioner, accountant, or a person with recognized accountancy qualifications. Disqualified representatives include those dismissed from government service or found guilty of professional misconduct. The Chief Commissioner can specify the duration of disqualification based on the misconduct's nature.
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