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of <h1>Rule 8 Wealth Tax: Non-lawyers can represent assessees if they practiced before 1957 and meet criteria under Sec 288(5).</h1> Rule 8 of the Wealth Tax Rules, 1957, allows certain individuals to represent an assessee before wealth-tax authorities or the Appellate Tribunal. This rule applies to those who are not legal practitioners, chartered accountants, or regularly employed by the assessee. Eligible representatives must have appeared before any income-tax authority as an income-tax practitioner before October 1, 1957, and must not be disqualified from representing an assessee in income-tax proceedings under section 288(5) of the Income-tax Act, 1961.
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