https://www.taxtmi.com/acts?id=52061 An assessee may appear before income-tax authorities through an authorised representative except where personal attendance for oath or affirmation is required. The section specifies eligible representatives-including relatives or employees, bank officers, legal practitioners, chartered accountants with practice certificates, accountants and prescribed persons-while excluding certain persons from representing in specific cases. It lists disqualification grounds such as dismissal from government service, conviction or penalty in tax proceedings, insolvency, and fraud, and prescribes temporal limits, professional misconduct consequences, and procedural safeguards including hearing and appeal rights to the Board. en-us Thu, 14 Aug 2025 18:51:33 +0530 Tue, 07 Oct 2025 11:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52061 An assessee may appear before income-tax authorities through an authorised representative except where personal attendance for oath or affirmation is required. The section specifies eligible representatives-including relatives or employees, bank officers, legal practitioners, chartered accountants with practice certificates, accountants and prescribed persons-while excluding certain persons from representing in specific cases. It lists disqualification grounds such as dismissal from government service, conviction or penalty in tax proceedings, insolvency, and fraud, and prescribes temporal limits, professional misconduct consequences, and procedural safeguards including hearing and appeal rights to the Board. Act-Rules Income Tax Thu, 14 Aug 2025 18:51:33 +0530 https://www.taxtmi.com/acts?id=52061