Section 46 in The Assam Agricultural Income-Tax Act, 1939
46. Appearance by authorised representative.
- Any assessee, who is entitled or required to attend before any income-tax authority in connection with any proceeding under this Act, may (except when required under Section 33 to attend personally for examination on oath or affirmation) attend either in person or by any person duly authorised by him in writing in this behalf.
