Tax Recovery Officers take objection to the appearance of Chartered Accountants before them in connection with recovery proceedings - Income Tax - 891/CBDT

INSTRUCTION NO. 891/CBDT Dated : October 22, 1975 Section(s) Referred: 288(2) , Rule 62 of IT Rule Statute: Income - Tax Act, 1961 It has been represented that some of the Tax Recovery Officers take objection to the appearance of Chartered Accountants before them in connection with recovery proceedings on the ground that Rule 62 does entitle them to appear as authorised representatives. In this connection, attention is invited to the following Explanation which has been added to Rule 62 of the Income-tax (Certificate Proceedings) Rules, 1962 with effect from 1-4-74:- "Explanation:- For the purposes of this Sub-Rule, "Authorised Representative" shall have the meaning assigned to it in Clauses (iii) to (vii) of sub-section 2 of Section 288 of the Income-tax Act." Consequently with effect from 1-4-74,any Chartered Accountant can appear before the Tax Recovery Officer as authorised representative during the course of recovery proceedings. This position may kindly be brought to the notice of the Tax Recovery Officers.