Formalities to be an incometax representative

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Praveenveldhi (Querist)
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26 January 2014 Dear sir/madam
i would like to represent a scruitny case in front of income tax department..what are the formalities to be fulfilled.. is that only authorisation letter from concerned assessee enough or any other formalities to be follow...
Thanks in advance

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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26 January 2014 No formalities. You only require a power of attorney for representing the assessee.

CA.Yeshwant Mehta

CA.Yeshwant Mehta (Expert)
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24 August 2018 Sanjayji, can I have the wording of POA, thanks.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2024 When representing a scrutiny case in front of the Income Tax Department on behalf of an assessee, you typically need a Power of Attorney (POA) that authorizes you to act on behalf of the assessee. Here’s what you should consider and the wording that can be used for the POA:

### Content of Power of Attorney (POA):

1. **Details of Parties**: Start with the details of the assessee (the person granting the power) and the authorized representative (you or your firm).

- Assessee's Name, Address, PAN (Permanent Account Number)
- Authorized Representative's Name, Address, PAN (if applicable)

2. **Authority Granted**: Clearly specify the authority being granted. In this case, it would be to represent the assessee in front of the Income Tax Department in relation to the scrutiny case.

3. **Scope of Authority**: Define the specific actions and proceedings for which the authority is granted. This includes attending hearings, submitting documents, responding to queries, and all other acts necessary to represent the assessee in the scrutiny proceedings.

4. **Duration**: State the period for which the POA is valid. It can be for a specific case or for a specific period unless revoked earlier by the assessee.

5. **Signatures**: The POA should be signed by the assessee and attested by witnesses, if required.

### Sample Wording for Power of Attorney:

```
POWER OF ATTORNEY

I, [Name of Assessee], residing at [Address of Assessee], having PAN [Assessee's PAN], do hereby appoint [Name of Authorized Representative], residing at [Address of Authorized Representative], having PAN [Authorized Representative's PAN], as my lawful attorney and authorized representative to act on my behalf in all matters relating to the Income Tax scrutiny case for the assessment year [AY], including but not limited to:

1. Representing me before the Income Tax Department and its officers;
2. Attending hearings, meetings, and proceedings related to the scrutiny case;
3. Submitting documents, responses, and replies as necessary;
4. Signing and verifying all documents and communications on my behalf;
5. Taking all necessary actions and making all submissions that may be required in connection with the scrutiny proceedings.

This Power of Attorney shall remain in effect until the finalization of the scrutiny assessment for the assessment year [AY] or until duly revoked by me in writing.

Date: [Date of Execution]
Place: [Place of Execution]

(Signature of Assessee)
Name: [Name of Assessee]
Address: [Address of Assessee]

Attestation:

1. _____________________________
Witness Name: __________________
Address: _______________________
PAN: __________________________

2. _____________________________
Witness Name: __________________
Address: _______________________
PAN: __________________________
```

### Important Considerations:
- **Specificity**: Ensure that the POA clearly outlines the scope of authority to avoid any ambiguity.
- **Submission**: Submit the original or duly certified copy of the POA along with other necessary documents when representing the assessee before the Income Tax Department.
- **Revocation**: The assessee has the right to revoke the POA at any time by providing written notice to the authorized representative and the Income Tax Department.

Always ensure that the POA complies with local regulations and requirements. It's also advisable to consult with a legal professional or a tax advisor to draft and execute the POA correctly based on your specific circumstances and jurisdiction.

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