Appearance by authorised representative

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....employed by the assessee in any manner; 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 by the Board; or (vi) any person, who has acquired such educational qualifications, as may be prescribed; or (vii) any person who, before the coming into force of the Income-tax Act, 1961 (43 of 1961) in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territor....

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....oyee of the assessee; (F) an individual, who, is a partner, or who is in the employment, of an officer or employee of the assessee; (G) an individual, who or his relative or partner- (I) is holding any security of, or interest in, the assessee and the face value of such security or interest held by his relative does not exceed Rs.100000; (II) is indebted to the assessee, and such debt in case of his relative does not exceed Rs.100000; (III) has given a guarantee or provided security in connection with the indebtedness of a third person to the assessee and such relative gives a guarantee or provides security for an amount not exceeding Rs.100000; (H) a person who, whether directly or indi....

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....st him, the order passed by that authority shall affect his right to attend before an income-tax authority in the same manner as it affects 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, and is found guilty of misconduct in any income-tax proceedings by the prescribed income-tax authority, he may be directed by such authority that he shall henceforth be disqualified from representing an assessee under sub-section (1). (6) Every order or direction under sub-section (4)(b) or (5)(b) shall be subject to the following conditions:- (a) no such order or direction shall be made against any person unless he has been given a reasonable opport....