(5)[ The applicant may be represented by any person resident in India who is authorised in this behalf.Explanation. - For the purposes of this sub-section "resident" shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
