Section 515(4)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 515(4)] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(4)(d) in The Income Tax Act, 2025

(d)who has been convicted by a court for an offence involving fraud, shall be qualified to represent an assessee under sub-section (1), for––

(i)all times, in case of a person referred to in clause (a);

(ii)such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine, in case of a person referred to in clause (b);

(iii)the period during which the insolvency continues, in case of a person referred to in clause (c); and

(iv)ten years from the date of conviction, in case of a person referred to in clause (d).

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Union of India - Subsection

Section 515(4)(d) in The Income Tax Act, 2025