(7)A person disqualified to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee under sub-section (1).[Explanation. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.] - For the purposes of this section, "relative" in relation to an individual, means -(a)spouse of the individual;(b)brother or sister of the individual;(c)brother or sister of the spouse of the individual;(d)any lineal ascendant or descendant of the individual;(e)any lineal ascendant or descendant of the spouse of the individual;(f)spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e);(g)any lineal descendant of a brother or sister of either the individual or the spouse of the individual.]
