Authorised representative disqualification: penalty under section 272A now bars representation before tax authorities and appellate tribunal. Amendment expands the disqualification in clause (b) of sub section (4) of section 288 by inserting the words 'clause (d) of sub section (1) of section 272A or' after the reference to section 271, so that a person penalised under that clause is also barred from representing an assessee before income tax authorities and the Appellate Tribunal.