https://www.taxtmi.com/acts?id=11961 Assessees may appear before income-tax authorities and the Appellate Tribunal through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The statute defines eligible representatives-including relatives, bank officers, legal practitioners, accountants, and those with prescribed qualifications-and specifies disqualifications for dismissed government servants, professionals guilty of misconduct, and others found guilty of misconduct. The Chief Commissioner may determine the duration of disqualification and may bar persons who committed fraud or misrepresentation that caused revenue loss. en-us Fri, 17 Sep 2010 12:16:19 +0530 Fri, 17 Sep 2010 12:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11961 Assessees may appear before income-tax authorities and the Appellate Tribunal through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The statute defines eligible representatives-including relatives, bank officers, legal practitioners, accountants, and those with prescribed qualifications-and specifies disqualifications for dismissed government servants, professionals guilty of misconduct, and others found guilty of misconduct. The Chief Commissioner may determine the duration of disqualification and may bar persons who committed fraud or misrepresentation that caused revenue loss. Act-Rules Bills Fri, 17 Sep 2010 12:16:19 +0530 https://www.taxtmi.com/acts?id=11961