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of <h1>Authorized Representatives Must Submit Details and Examination Report Under Section 288(2) of Income Tax Act</h1> Every authorized representative specified under certain clauses of section 288(2) of the Income Tax Act, who prepares an assessee's income return, must provide the Assessing Officer with specific details. These include particulars of accounts, statements, or documents provided by the assessee for return preparation. Additionally, if the representative examined these documents for return preparation, they must submit a report detailing the scope and results of such an examination. This information must be furnished either before or immediately after appearing before the Assessing Officer responsible for the assessee's assessment.
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