Section 515(3)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 515(3)(a) in The Income Tax Act, 2025

(a)"authorised representative" means a person authorised by the assessee, in writing, to appear on his behalf, being—

(i)a person related to or regularly employed by the assessee in any manner; or

(ii)any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings; or

(iii)any legal practitioner, who is entitled to practise in any civil court in India; or

(iv)an accountant; or

(v)any person, who has passed any accountancy examination recognised by the Board; or

(vi)any person, who has acquired such educational qualifications, as may be prescribed; or

(vii)any person who, before the coming into force of the Income-tax Act, 1961 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 as an employee or relative of that assessee; or

(viii)any other person who was an authorised representative in accordance with the provisions of section 288(2)(vii) of the Income-tax Act, 1961;or

(ix)any other person as may be prescribed;

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Union of India - Subsection

Section 515(3)(a) in The Income Tax Act, 2025