Appearance by authorised representative

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Full Text of the Document

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....ns of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath, or affirmation, under section 138. (3) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being (a) a person related to the assessee in any manner, or a person regularly employed by....