Guidelines on appearance of Advocates/Authorized Representatives before the Statutory Authorities

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....s on appearance of Advocates/Authorized Representatives before the Statutory Authorities Madam/Sir, Inviting a reference to the subject cited above, I am to state that appearance of Advocates/ Authorized Representatives in statutory proceedings has to be monitored as per the legal discipline. The following guidelines are to be followed in this regard. ⮚ Proper Treatment: ....

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....ion the name and designation of the representative, signed by the taxpayer or his authorized signatory. ⮚ Access to Proceedings: • Authorized representatives must be allowed to attend physical or virtual hearings, make oral submissions, and examine records as permitted by law. • In case of virtual hearings, login details must be shared with the authorized r....