CA Student
15927 Points
Joined May 2011
| Originally posted by : Mohit |
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I mean is it written like in some section of Income Tax Act or something... |
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As per Rule 2(ii)(a) of the Income-tax (Appellate Tribunal) Rules, 1963, in relation to an assessee, 'authorised representative' means a person duly authorised by the assessee under section 288 to attend before the Tribunal.
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A 'Chartered Accountant' is covered as an 'authorised representative' under section 288(2)(iv) of the Income-tax Act, 1961.