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of <h1>Income Tax Bill 2025 Clause 515 allows authorized representatives in tax proceedings with strict eligibility rules</h1> The Income Tax Bill 2025's Clause 515 governs authorized representation in tax proceedings, largely mirroring Section 288 of the Income-tax Act 1961. The provision allows assessees to appear through authorized representatives before tax authorities and the Appellate Tribunal, except when personal examination under oath is required. Eligible representatives include relatives, employees, bank officers, legal practitioners, chartered accountants, and persons with prescribed qualifications. The clause establishes detailed exclusions to prevent conflicts of interest, including persons ineligible as company auditors, those with financial relationships exceeding prescribed thresholds, and individuals convicted of fraud within ten years. Disqualification grounds include dismissal from government service, tax-related convictions, insolvency, and professional misconduct. The provision includes procedural safeguards requiring reasonable opportunity to be heard before disqualification and appeal rights to the Board. This framework balances access to competent representation with maintaining proceeding integrity.
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