https://www.taxtmi.com/circulars?id=10380 An explanatory amendment to Rule 62 of the Certificate Proceedings Rules defines authorised representative by reference to the clauses of sub section two of the relevant statutory provision, and accordingly Chartered Accountants are entitled to appear before Tax Recovery Officers as authorised representatives in recovery proceedings from the operative date; field officers should inform Tax Recovery Officers of this position. en-us Wed, 22 Oct 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10380 An explanatory amendment to Rule 62 of the Certificate Proceedings Rules defines authorised representative by reference to the clauses of sub section two of the relevant statutory provision, and accordingly Chartered Accountants are entitled to appear before Tax Recovery Officers as authorised representatives in recovery proceedings from the operative date; field officers should inform Tax Recovery Officers of this position. Circulars Income Tax Wed, 22 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10380