Authorised Representative concept in tax law permits specified persons to represent a taxpayer, with ombudsman rules for complaints. The document defines Authorised Representative under the Income tax Act as a person authorised in writing by the assessee to appear, listing eligible categories including relatives or employees, scheduled bank officers with current dealings, legal practitioners, accountants, those with Board recognised accountancy qualifications or prescribed educational qualifications, persons with prior practice in specified Union territories, former income tax practitioners with prior practice status, and any others as prescribed; it also records the Ombudsman Guidelines' parallel definition permitting a complainant's duly appointed representative in complaint proceedings.
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.
Authorised Representative concept in tax law permits specified persons to represent a taxpayer, with ombudsman rules for complaints.
The document defines Authorised Representative under the Income tax Act as a person authorised in writing by the assessee to appear, listing eligible categories including relatives or employees, scheduled bank officers with current dealings, legal practitioners, accountants, those with Board recognised accountancy qualifications or prescribed educational qualifications, persons with prior practice in specified Union territories, former income tax practitioners with prior practice status, and any others as prescribed; it also records the Ombudsman Guidelines' parallel definition permitting a complainant's duly appointed representative in complaint proceedings.
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