Appearance by authorised representative.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e.    (2) The provisions 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 134.    (3) In this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being —      (a) a person related to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d or removed from Government service;      (b) a legal practitioner, or an accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him;      (c) a person, not being a legal practitioner or an accountant, who is found guilty of misconduct in connection with any in....