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of <h1>Clarification on Estate Duty Representation: Only Qualified Individuals u/r 41 Can Represent Clients; Disqualification Extends to Wealth Tax Act.</h1> Instruction No. 829/CBDT, dated April 16, 1975, clarifies that under the Estate Duty Act, an accountable person can only be represented by an individual who meets the qualifications prescribed in Rule 41. These qualifications are cumulative, meaning all conditions must be fulfilled. Income-tax practitioners, including commerce graduates, must meet these criteria to represent clients in estate duty proceedings. Those who have not appeared before any income-tax authority before the 1958 amendment are disqualified under Rule 41(ii). Consequently, such individuals are also disqualified from representing clients under the Wealth Tax Act, as per Section 44(2)(iii). This information should be disseminated to relevant officers.
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