Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 384] [Entire Act] Union of India - Subsection Section 384(9) in The Income Tax Act, 2025 (9)For the purposes of this section, "authorised representative" shall have the meaning assigned to it in section 515(3)(a), as if the applicant were an assessee.