Section 78 - Appearance by authorised representative. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

..... horised by the assessee in writing to appear on his behalf, being- (a) a person related to the assessee in any manner, or a person regularly employed by the assessee; (b) any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings; (c) any legal practitioner who is entitled to practice in any civil court in India; (d) an accountant; (e) any person who has passed any accountancy examination recognised in this behalf by the Board; or (f) any pe .....

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Section 78 - Appearance by authorised representative. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... for which the legal practitioner or an accountant is not entitled to practice. (6) A person shall not be allowed to appear as an authorised representative, if he has committed any fraud or misrepresented the facts which resulted in loss to the revenue and that person has been declared as such by an order of the Principal Chief Commissioner or the Chief Commissioner. Explanation.-In this section, "accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of s .....

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Section 78 - Appearance by authorised representative. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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