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    <description>Definitions for Tribunal proceedings specify that an authorised representative includes persons authorised by an assessee under section 288 and persons appointed or authorised to represent the income-tax department; the Tribunal and Bench are defined to include the President, Senior Vice-President, Vice-President, Members sitting singly and Special Benches; Registrar includes Deputy and Assistant Registrars; &quot;prescribed form&quot; is as per section 295 rules; and electronic/contact terms such as digital signature, e-mail address and Mobile number are recognised.</description>
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