Authorised representation in wealth-tax proceedings allowed, subject to disqualification for conviction, misconduct, and appeal protections. Section 44 allows an assessee to be represented before wealth-tax authorities by a person authorised under section 288 of the Income-tax Act, subject to ... Summary
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Authorised representation in wealth-tax proceedings allowed, subject to disqualification for conviction, misconduct, and appeal protections.
Section 44 allows an assessee to be represented before wealth-tax authorities by a person authorised under section 288 of the Income-tax Act, subject to disqualification where the representative has been convicted of offences related to wealth-tax proceedings, penalised under specified provisions, found guilty of misconduct if not a legal practitioner or chartered accountant, or lacks qualification under related taxation statutes; disqualification orders require a hearing, are appealable to the Board within one month, and are stayed until one month has passed or an appeal is determined.
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