Appearance by authorised representative

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....see 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 territory on behalf of any assessee otherwise than as an employee or re....

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.... (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 indirectly, has business relationship with the assessee of such nature, as may be prescribed; (I) a person convicted by a court of an offence involving fraud and ten years has n....

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....itioner 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 opportunity of being heard; (b) any person against whom such an order or direction is made may, within one month of the said order or direction, appeal to the Board to have the order or direction cancelled; and (c) no such order or direction shall take effect until one....