(3)For the purposes of this section,––(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;(b)“accountant” means a chartered accountant as defined in section 2(1)(b) of the Chartered Accountants Act, 1949, who holds a valid certificate of practice under section 6(1) of that Act, but does not include [except for representing the assessee under sub-section (1)],—(i)in case of an assessee, being a company, a person who is not eligible for appointment as an auditor of the said company under section 141(3) of the Companies Act, 2013; or(ii)in any other case,—(A)the assessee himself, or in the case of being a firm or association of persons or a Hindu undivided family, any partner of such firm or a member of such association or such Hindu undivided family;(B)for an assessee, being a registered non-profit organisation, any person referred to in section 355(h)(i) or (ii) or (iii) or (iv);(C)for any person other than the persons referred to in sub-clauses (A) and (B), the person who is competent to verify the return under section 263 as per section 265;(D)any relative of any of the persons referred to in sub-clauses (A), (B) and (C);(E)an officer or employee of the assessee;(F)an individual, who, is a partner, or who is in the employment, of an officer or employee of the assessee;(G)an individual, who or his relative or partner—(I)is holding any security of, or interest in, the assessee and the face value of such security or interest held by his relative does not exceed ₹100000;(II)is indebted to the assessee, and such debt in case of his relative does not exceed ₹100000;(III)has given a guarantee or provided security in connection with the indebtedness of a third person to the assessee and such relative gives a guarantee or provides security for an amount not exceeding ₹100000;(H)a person who, whether directly or indirectly, has business relationship with the assessee of such nature, as may be prescribed;(I)a person convicted by a court of an offence involving fraud and ten years has not elapsed from the date of such conviction.
