(via)[ any person who, before the coming into force of this Act in the Union Territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or] [ Inserted by the Taxtation Laws (Extension to Union Territories) Regulation, 1963 (w.e.f. 1.4.1963).]