https://www.taxtmi.com/circulars?id=10318 Qualifications for authorised representatives are cumulative and all prescribed conditions must be satisfied; Income-tax Practitioners and Commerce Graduates who had not appeared before an income-tax authority prior to the amendment are disqualified from representing accountable persons in estate duty proceedings, and persons not qualified under the estate duty rules are likewise disqualified from representing assessees under the Wealth-tax Act. en-us Wed, 16 Apr 1975 00:00:00 +0530 Mon, 13 Jun 2011 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10318 Qualifications for authorised representatives are cumulative and all prescribed conditions must be satisfied; Income-tax Practitioners and Commerce Graduates who had not appeared before an income-tax authority prior to the amendment are disqualified from representing accountable persons in estate duty proceedings, and persons not qualified under the estate duty rules are likewise disqualified from representing assessees under the Wealth-tax Act. Circulars Income Tax Wed, 16 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10318