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[Cites 0, Cited by 0] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(7) in The Income Tax Act, 2025

(7)A person disqualified to represent an assessee by virtue of section 61(3) of the Indian Income-tax Act, 1922 or section 288(5) of the Income-tax Act, 1961 shall be disqualified to represent an assessee under sub-section (1).