Authorised representative rules for tax proceedings: eligibility, prohibited representatives, disqualification and scope of authorised appearance clarified. An assessee may appear through an authorised representative before tax authorities and the Appellate Tribunal, except where personal attendance is mandated for oath or affirmation. The Act defines eligible representatives-relatives or employees, scheduled bank officers, civil-court legal practitioners, accountants, recognised accountancy exam pass-outs, and prescribed-qualified persons-and specifies disqualifications for dismissed government servants, professionals found guilty of misconduct, and others as prescribed. Commissioners may fix disqualification periods; persons found to have committed fraud or misrepresentation causing revenue loss are barred. 'Accountant' is defined by reference to the Chartered Accountants Act and requires a valid certificate of practice.