Authorised representative u/s 288

For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being—

(i) a person related to the assessee in any manner, or a person regularly employed by the assessee; 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 in this behalf by the Board97; or

(vi) any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or

[(via) any person who, before the coming into force of this Act 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 in the capacity of an employee or relative of that assessee; or]

(vii) any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practising as such.

For details refer: Acts/Income-tax section 288

No.

[Explanation.—For the purposes of this section, "relative" in relation to an individual, means—

 (a) spouse of the individual;

 (b) brother or sister of the individual;

 (c) brother or sister of the spouse of the individual;

 (d) any lineal ascendant or descendant of the individual;

 (e) any lineal ascendant or descendant of the spouse of the individual;

 (f) spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e);

 (g) any lineal descendant of a brother or sister of either the individual or the spouse of the individual.]