Applicability of POA

[Manoj Kumar]

Generally on the basis of POA from Client, we visit the department of income tax, or any other department and inspect the file of our client and get certified copy of relevant document including order sheet. Can anyone tell me under what section this is allowable and under which act.

[Surender Gupta]

You may refer to section 288 of Income Tax Act, 1961

AI Summary

Power of Attorney Use in Accessing Tax Files Explained Under Section 288 of the Income Tax Act, 1961. A discussion was initiated regarding the use of a Power of Attorney (POA) to access a client's income tax files and obtain certified copies of relevant documents. A participant inquired about the specific legal provisions allowing such actions. A response was provided, directing attention to Section 288 of the Income Tax Act, 1961, as the relevant legal basis for these activities.