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Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List Chapter III DIRECT TAXES - Income-tax This
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Clause 102 - Amendment of section 288. - FINANCE BILL, 2020

Chapter III
DIRECT TAXES - Income-tax
  • Contents
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Amendment of section 288.

102. In section 288 of the Income-tax Act, in sub-section (2), after clause (vii), the following clause shall be inserted, namely:––

“(viii) any other person as may be prescribed.”.



Notes on Clauses:

Clause 102 of the Bill seeks to amend section 288 of the Income-tax Act relating to appearance by authorised representative.

Sub-section (2) of the said section, inter alia, provides for the definition of “authorised representative” who shall be entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under the said Act.

It is proposed to amend the said sub-section so as to enable any other person, as may be provided by rules by the Board to appear as an authorised representative.

This amendment will take effect from 1st April, 2020.

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