Authorisation to be filed: authorised representative must electronically file authorisation before hearing, disclosing relationship or employment capacity. An authorised representative appearing for an assessee at the hearing must electronically file, before commencement of the hearing, a document authorising him to appear; if a relative, the document must state the nature of the relationship, and if a person regularly employed by the assessee, the document must state the capacity in which he is employed.
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.
Authorisation to be filed: authorised representative must electronically file authorisation before hearing, disclosing relationship or employment capacity.
An authorised representative appearing for an assessee at the hearing must electronically file, before commencement of the hearing, a document authorising him to appear; if a relative, the document must state the nature of the relationship, and if a person regularly employed by the assessee, the document must state the capacity in which he is employed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
