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Appearance by authorised representative.

Section 78 - GENERAL PROVISIONS - Other Direct Tax Provisions - Section 78 - 78. (1) Any assessee who is entitled or required to attend before any tax authority or the Appellate Tribunal, in connection with any proceeding under this Act, may attend through an authorised representative. (2) The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 8. (3) In this section, "authorised rep .....

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s behalf by the Board; or (f) any person who has acquired such educational qualifications as may be prescribed. (4) The following persons shall not be qualified to represent an assessee under sub-section (1), namely:- (a) a person who has been dismissed or removed from Government service; (b) a legal practitioner, or an accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him; (c) a person, not being a .....

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