Section 288(4)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 288(4)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(4)(d) in The Income Tax Act, 1961

(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 all times in the case of a person referred to in clause (a), for such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine in the case of a person referred to in clause (b), for the period during which the insolvency continues in the case of a person referred to in clause (c), and for a period of ten years from the date of conviction in the case of a person referred to in clause (d).]

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Union of India - Subsection

Section 288(4)(d) in The Income Tax Act, 1961