Authorised Representative appointment under tax rules designates insolvency appointees to represent companies and LLPs in tax proceedings. Rule 51B treats 'any other person' for clause (viii) of sub-section (2) of section 288 as the person appointed by the Adjudicating Authority to perform the duties of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016; 'Adjudicating Authority' has the meaning in clause (1) of section 5 of that Code.