9911796707
TMI BlogAppearance by authorised representativeX X X X Extracts X X X X X X X X Extracts X X X X ..... n regularly employed by the assessee; or (ii) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or (iii) any legal practitioner who is entitled to practise in any civil court in India; or (iv) an accountant; or (v) any person who has passed any accountancy examination recognised in this behalf by the Board; or (vi) any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or 1[(via) any person who, before the coming into force of this Act in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn under section 139 in accordance with the provisions of section 140; (iv) any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii); (v) an officer or employee of the assessee; (vi) an individual who is a partner, or who is in the employment, of an officer or employee of the assessee; (vii) an individual who, or his relative or partner- (I) is holding any security of, or interest in, the assessee: Provided that the relative may hold security or interest in the assessee of the face value not exceeding one hundred thousand rupees; (II) is indebted to the assessee: Provided that the relative may be indebted to the assessee for an amount not exceeding one hundred thousand rupees; (III) has given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of a person referred to in clause (c), and for a period of ten years from the date of conviction in the case of a person referred to in clause (d).] (5) If any person- (a) who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an incometax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be; (b) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income tax proceedings by the prescribed authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al descendant of a brother or sister of either the individual or the spouse of the individual.] ------------------------- Notes :- 1. Inserted by the Taxation Laws (Extension to Union Territories) Regulation, 1963, w.e.f. 1-4-1963. 2. Omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984. 3. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier, it was amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 4. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 6. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, "Explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
