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 authorizes inspection and certified copies of taxpayer files under an income tax provision. A client's Power of Attorney permits an authorised representative to inspect the taxpayer's departmental file and obtain certified copies of relevant documents and order sheets from the income tax department, subject to the statutory framework governing authorised representatives and the income tax provision cited as the legal basis.