https://www.taxtmi.com/acts?id=3490 Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including relatives, employees, scheduled bank officers, legal practitioners, chartered accountants with valid practice certificates, accountants or persons with board recognised accountancy or educational qualifications, and other prescribed persons. The statute delineates disqualification grounds-such as removal from government service, convictions related to tax proceedings, insolvency, and professional misconduct-and subjects disqualification orders to procedural safeguards including a hearing, an appeal to the Board within a limited period, and suspension of effect pending appeal. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 12 Aug 2025 16:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3490 Assessees may appear before income tax authorities or the Appellate Tribunal by an authorised representative drawn from prescribed categories including relatives, employees, scheduled bank officers, legal practitioners, chartered accountants with valid practice certificates, accountants or persons with board recognised accountancy or educational qualifications, and other prescribed persons. The statute delineates disqualification grounds-such as removal from government service, convictions related to tax proceedings, insolvency, and professional misconduct-and subjects disqualification orders to procedural safeguards including a hearing, an appeal to the Board within a limited period, and suspension of effect pending appeal. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3490