(4)No person,—(a)who has been dismissed or removed from Government service; 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, except a penalty imposed under section 271(1)(ii) or 272A(1)(d) of the Income-tax Act, 1961 or section 465(1)(d) of this Act; or(c)who has become an insolvent; or(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––(i)all times, in case of a person referred to in clause (a);(ii)such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine, in case of a person referred to in clause (b);(iii)the period during which the insolvency continues, in case of a person referred to in clause (c); and(iv)ten years from the date of conviction, in case of a person referred to in clause (d).
