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    <description>Guidelines govern engagement of Special Counsels for Income-tax Department representation where important or complex legal questions, statutory challenges, or large revenue stakes arise. Proposals must be case-specific, justify the need, confirm the advocate&#039;s expertise, obtain prior consent and availability, and specify terms of engagement. Submission must follow Proforma-A and include case details, issues, recommended counsel, hearing date and other information. Engagements require approval by competent authorities in the Ministry of Finance and the Ministry of Law and Justice and should be sent with adequate lead time before the hearing.</description>
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