(4)No person-(a)who has been dismissed or removed from Government service after the 1st day of April, 1938; or(b)who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, other than a penalty imposed on him under [clause (ii) of sub-section (1) of] [ Inserted by Act 12 of 1990, Section 49 (w.r.e.f. 1.4.1990).] section 271; or(c)[ who has become an insolvent; or [Substituted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.](d)who has been convicted by a court for an offence involving fraud, shall be qualified to represent an assessee under sub-section (1), for all times in the case of a person referred to in clause (a), for such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine in the case of a person referred to in clause (b), for the period during which the insolvency continues in the case of a person referred to in clause (c), and for a period of ten years from the date of conviction in the case of a person referred to in clause (d).]
