https://www.taxtmi.com/acts?id=11048 Any assessee entitled or required to attend before an income tax authority or the Appellate Tribunal may appear through an authorised representative, except where the assessee must attend personally for examination on oath. "Authorised representative" includes related persons or regular employees, scheduled bank officers with regular dealings, legal practitioners entitled to practice in civil courts, accountants, persons who passed Board recognised accountancy examinations, and persons with Board prescribed educational qualifications. Disqualifications apply to those dismissed from government service, practitioners or accountants found guilty of professional misconduct, and non practitioners found guilty of misconduct in income tax proceedings; the Chief Commissioner may specify the disqualification period. en-us Thu, 20 Aug 2009 14:16:21 +0530 Thu, 20 Aug 2009 14:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11048 Any assessee entitled or required to attend before an income tax authority or the Appellate Tribunal may appear through an authorised representative, except where the assessee must attend personally for examination on oath. "Authorised representative" includes related persons or regular employees, scheduled bank officers with regular dealings, legal practitioners entitled to practice in civil courts, accountants, persons who passed Board recognised accountancy examinations, and persons with Board prescribed educational qualifications. Disqualifications apply to those dismissed from government service, practitioners or accountants found guilty of professional misconduct, and non practitioners found guilty of misconduct in income tax proceedings; the Chief Commissioner may specify the disqualification period. Act-Rules Bills Thu, 20 Aug 2009 14:16:21 +0530 https://www.taxtmi.com/acts?id=11048