(2)For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being-(i)a person related to the assessee in any manner, or a person regularly employed by the assessee; 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 in this behalf by the Board; or(vi)any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or(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).](vii)any other person who, immediately before the commencement of this Act, was an income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practising as such.[Explanation. [Substituted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.] - In this section, "accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949, (38 of 1949) who holds a valid certificate of practice under sub-section (1) of section 6 of that Act, but does not include [except for the purposes of representing the assessee under sub-section (1)] -(a)in case of an assessee, being a company, the person who is not eligible for appointment as an auditor of the said company in accordance with the provisions of sub-section (3) of section 141 of the Companies Act, 2013, (18 of 2013); or(b)in any other case, -(i)the assessee himself or in case of the assessee, being a firm or association of persons or Hindu undivided family, any partner of the firm, or member of the association or the family;(ii)in case of the assessee, being a trust or institution, any person referred to in clauses (a), (b), (c) and (cc) of sub-section (3) of section 13;(iii)in case of any person other than persons referred to in sub-clauses (i) and (ii), the person who is competent to verify the return under section 139 in accordance with the provisions of section 140;(iv)any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii);(v)an officer or employee of the assessee;(vi)an individual who is a partner, or who is in the employment, of an officer or employee of the assessee;(vii)an individual who, or his relative or partner -(I)is holding any security of, or interest in, the assessee:Provided that the relative may hold security or interest in the assessee of the face value not exceeding one hundred thousand rupees;(II)is indebted to the assessee:Provided that the relative may be indebted to the assessee for an amount not exceeding one hundred thousand rupees;(III)has given a guarantee or provided any security in connection with the indebtedness of any third person to the assessee:Provided that the relative may give guarantee or provide any security in connection with the indebtedness of any third person to the assessee for an amount not exceeding one hundred thousand rupees;(viii)a person who, whether directly or indirectly, has business relationship with the assessee of such nature as may be prescribed;(ix)a person who has been convicted by a court of an offence involving fraud and a period of ten years has not elapsed from the date of such conviction.][* * *] [ Sub-Section (3) omitted by Act 67 of 1984, Section 52 (w.e.f. 1.10.1984).]
