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Section 78 - Acts - GENERAL PROVISIONS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 78 - 78. (1) Any assessee who is entitled or required to attend before any tax authority or the Appellate Tribunal, .....

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tion under section 8. (3) In this section, "authorised 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 b .....

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on who has passed any accountancy examination recognised 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 u .....

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isciplinary proceedings against him; (c) a person, not 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 Com .....

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f sub-section (4), a period of ten years; (ii) in case 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 representa .....

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