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Rule 14 - Filing of authorisation - Income-tax Settlement Commission(Procedure) Rules 1997Extract Filing of authorisation 14. An authorised representative appearing for the applicant at the hearing of an application shall file before the commencement of the hearing a document authorising him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is a person regularly employed by the applicant, the capacity in which he is at the time employed.
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