Section 288 - Appearance by authorised representative

Authorized representatives can appear for assessees under Income Tax rules with specific disqualification criteria and appeal rights

An assessee entitled or required to appear before any income-tax authority or Appellate Tribunal may do so through an authorised representative, who must be appointed in writing and can include relatives, employees, bank officers, legal practitioners, chartered accountants, accountants with prescribed qualifications, or other prescribed persons. Certain persons are disqualified from representing an assessee, including those dismissed from government service, convicted of income-tax related offences or fraud, insolvents, or those found guilty of professional misconduct. Disqualification orders require a reasonable opportunity to be heard and may be appealed to the Board. The term 'relative' is defined to include spouses, siblings, lineal ascendants or descendants, and their spouses or descendants. Restrictions apply to ensure representatives have no conflicting interests or criminal convictions related to tax matters.