Authorized representative qualifications: prescribed cumulative conditions bar certain income-tax practitioners from estate and wealth tax representation. Qualifications for authorised representatives are cumulative and all prescribed conditions must be satisfied; Income-tax Practitioners and Commerce Graduates who had not appeared before an income-tax authority prior to the amendment are disqualified from representing accountable persons in estate duty proceedings, and persons not qualified under the estate duty rules are likewise disqualified from representing assessees under the Wealth-tax Act.
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.
Authorized representative qualifications: prescribed cumulative conditions bar certain income-tax practitioners from estate and wealth tax representation.
Qualifications for authorised representatives are cumulative and all prescribed conditions must be satisfied; Income-tax Practitioners and Commerce Graduates who had not appeared before an income-tax authority prior to the amendment are disqualified from representing accountable persons in estate duty proceedings, and persons not qualified under the estate duty rules are likewise disqualified from representing assessees under the Wealth-tax Act.
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