Indian Income-Tax Act, 1922

[61. Appearance by authorised representative.—(1) Any assessee, who is entitled or required to attend before [the Appellate Tribunal or] any Income-tax authority in connection with any proceeding under this Act otherwise than when required under section 37 to attend personally for examination on oath or affirmation, may attend by a person authorised by him in writing in this behalf, being a relative of or a person regularly employed by the assessee, or a lawyer or accountant or Income-tax practitioner, and not being disqualified by or under sub-section (3).

(2) In this section,—

(i) a person regularly employed by the assessee shall include any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings;

(ii) "lawyer" means a Barrister-at-Law or Solicitor or any other person entitled to plead in any Court of law in [the taxable territories];

(iii) "accountant" means a registered accountant enrolled in the Register of Accountants maintained by the Central Government under the Auditors Certificate Rules, 1932, or a holder of a restricted certificate under the Restricted Certificate Rules, 1932, or a member of an association of accountants recognised in this behalf by the Central Board of Revenue;

(iv) "Income-tax practitioner" means—

(a) any person who, before the 1st day of April, 1938, [in [the taxable territories], or before the 1st day of April, 1949, in any of the "[merged territories],] [or before the 1st day of April, 1950, in any Part B State other than the State of Jammu and Kashmir,] [or before the 14th day of May, 1954, in the State of Jammu and Kashmir,] attended before an Income-tax authority on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee;

(b) any perso .... To read the full section download the app from Google Play store