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Section 78 - Acts - GENERAL PROVISIONS - Other Direct Tax / Income Tax - 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 .....

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rised representative" means a person authorised by the assessee in writing to appear on his behalf, being- (a) a person related to the assessee in any manner, or a person regularly employed by the assessee; (b) any officer of a scheduled bank wi .....

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ed in this 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 be .....

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being a legal practitioner or an accountant, who is found guilty of misconduct in any tax proceedings by such authority as may be prescribed. (5) The Principal Chief Commissioner or the Chief Commissioner may, by an order in writing, specify the per .....

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of clause (b) of sub-section (4), the period for which the legal practitioner or an accountant is not entitled to practice. (6) A person shall not be allowed to appear as an authorised representative, if he has committed any fraud or misrepresented .....

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