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<h1>Clause 515 of Income Tax Bill 2025: Assessee Can Use Authorized Reps, Except for Oath Examinations.</h1> Clause 515 of the Income Tax Bill, 2025, allows an assessee to attend proceedings before an income-tax authority or Appellate Tribunal through an authorized representative, except when personal attendance is required for examination under oath. An authorized representative can be a person related to or employed by the assessee, a bank officer, a legal practitioner, an accountant, or others with specified qualifications. Certain individuals, such as those dismissed from government service or convicted of fraud, are disqualified from representing an assessee. Orders affecting representation rights require a hearing opportunity and are subject to appeal.