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Amendment of section 288

Section 79 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 79 - 79. In section 288 of the Income-tax Act, with effect from the 1st day of June, 2015,- (i) after sub-section (2), for the Explanation, the following Expl .....

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tificate of practice under subsection (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)]- (a) in case of an assessee, being a company, the person who is not eligi .....

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the assessee, being a firm or association of persons or Hindu undivided family, any partner of the firm, or member of the association or the family; (ii) in case of the assessee, being a trust or institution, any person referred to in cla .....

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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 emp .....

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terest 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 ru .....

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ebtedness of any third person to the assessee for an amount not exceeding one hundred thousand rupees; (viii) a person who, whether directly or indirectly, has business relationship with the assessee of such nature as may be prescribed;

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nd words (c) who has become an insolvent, and ending with the words, brackets and letter in the case of a person referred to in sub-clause (c) , the following shall be substituted, namely:- (c) who has become an insolvent; or (d .....

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or Chief Commissioner or Principal Commissioner or Commissioner may by order determine in the case of a person referred to in clause (b), for the period during which the insolvency continues in the case of a person referred to in clause (c), and for .....

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