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of <h1>Amendment to Section 288 of Income-tax Act Bars Penalized Representatives from Tribunal Representation Starting April 2017</h1> Clause 111 of the Finance Bill, 2016, amends section 288 of the Income-tax Act, specifically sub-section (4), clause (b). This amendment, effective from April 1, 2017, prohibits an authorized representative from representing an assessee before income-tax authorities or the Appellate Tribunal if they have been penalized under clause (d) of sub-section (1) of section 272A. This change aligns with the new penalties for non-compliance with notices and directions. The amendment applies to the assessment year 2017-2018 and onwards.
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