Appearance by authorised representative

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.... employed by the assessee; or (ii) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or (iii) any legal practitioner who is entitled to practise in any civil court in India; or (iv) an accountant; or (v) any person who has passed any accountancy examination recognised in this behalf by the Board; or (vi) any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or 1[(via) any person who, before the coming into force of this Act in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in th....

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....r section 139 in accordance with the provisions of section 140; (iv) any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii); (v) an officer or employee of the assessee; (vi) an individual who is a partner, or who is in the employment, of an officer or employee of the assessee; (vii) an individual who, or his relative or partner- (I) is holding any security of, or interest in, the assessee: Provided that the relative may hold security or interest in the assessee of the face value not exceeding one hundred thousand rupees; (II) is indebted to the assessee: Provided that the relative may be indebted to the assessee for an amount not exceeding one hundred thousand rupees; (III) has given a guarantee ....

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....in the case of a person referred to in clause (c), and for a period of ten years from the date of conviction in the case of a person referred to in clause (d).] (5) If any person- (a) who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an income-tax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be; (b) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income-tax proceedings by the prescribed aut....

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....lineal descendant of a brother or sister of either the individual or the spouse of the individual.]     ************** NOTES:- 1. Inserted vide Taxation Laws (Extension to Union Territories) Regulation, 1963 w.e.f. 01-04-1963 2. Omitted vide Section 52 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 before it was read as,  "(3) Notwithstanding anything contained in this section, if the authorised representative is a person formerly employed as an income-tax authority, not below the rank of Income-tax Officer, and has retired or resigned from such employment after having served for not less than three years in any capacity under this Act or under the Indian. Income-tax Act, 1922 (11 of 1922), f....