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[Cites 0, Cited by 0] [Section 515(5)] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(5)(b) in The Income Tax Act, 2025

(b)who is not a legal practitioner or an accountant, and is found guilty of misconduct in any income-tax proceedings by the prescribed income-tax authority, he may be directed by such authority that he shall henceforth be disqualified from representing an assessee under sub-section (1).