Appearance by authorised representative.

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Full Text of the Document

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.... 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 the assessee in any manner, or a person regularly employed by the assessee; (b) ....