Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Authorised representative rules allow prescribed persons to represent assessees before tax authorities, subject to disqualification and appeal safeguards. Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including relatives, employees, scheduled bank officers, legal practitioners, chartered accountants with valid practice certificates, accountants or persons with board recognised accountancy or educational qualifications, and other prescribed persons. The statute delineates disqualification grounds-such as removal from government service, convictions related to tax proceedings, insolvency, and professional misconduct-and subjects disqualification orders to procedural safeguards including a hearing, an appeal to the Board within a limited period, and suspension of effect pending appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative rules allow prescribed persons to represent assessees before tax authorities, subject to disqualification and appeal safeguards.
Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including relatives, employees, scheduled bank officers, legal practitioners, chartered accountants with valid practice certificates, accountants or persons with board recognised accountancy or educational qualifications, and other prescribed persons. The statute delineates disqualification grounds-such as removal from government service, convictions related to tax proceedings, insolvency, and professional misconduct-and subjects disqualification orders to procedural safeguards including a hearing, an appeal to the Board within a limited period, and suspension of effect pending appeal.
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