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of <h1>Chartered Accountants Allowed to Represent Clients in Tax Recovery, per Rule 62 Clarification Since 1974.</h1> Tax Recovery Officers have raised objections to Chartered Accountants appearing on behalf of clients during recovery proceedings, citing Rule 62 of the Income-tax (Certificate Proceedings) Rules, 1962. However, an explanation added to Rule 62, effective from April 1, 1974, clarifies that 'Authorised Representative' includes Chartered Accountants as defined in Section 288(2) of the Income-tax Act, 1961. Therefore, Chartered Accountants are permitted to represent clients in recovery proceedings. This clarification should be communicated to all Tax Recovery Officers to ensure compliance with the updated rule.
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