Section 78(4) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(4)The following persons shall not be qualified to represent an assessee under sub-section (1), namely:—(a)a person who has been dismissed or removed from Government service;(b)a legal practitioner, or an accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary 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.
