What is Appearance by registered valuer in certain matters? What is Appearance by authorised representative? Section 287A and 288 of Income Tax Act 1961
Appearance by registered valuer in certain matters and Appearance by authorised representative are defined under section 287A and 288 of Income Tax Act 1961. Provisions under these Sections are:
Section 287A of Income Tax Act "Appearance by registered valuer in certain matters"
Section 287A. Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may attend by a registered valuer.
Explanation.-In this section, "registered valuer" has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).
Section 288 of Income Tax Act "Appearance by authorised representative"
288. (1) Any assessee who is entitled or required to
attend before any income-tax authority or the Appellate
Tribunal in connection with any proceeding under this Act
otherwise than when required under section 131 to attend
personally for examination on oath or affirmation, may,
subject to the other provisions of this section, attend by
an authorised representative.
(i) a person related to the assessee in any manner, or a
person regularly employed by the assessee; or
(iii) any legal practitioner who is entitled to practice in
any civil court in India; or
(v) any person who has passed any accountancy examination recognised in this behalf by the Board20; or
(vi) any person who has acquired such educational qualifications as the Board may prescribe21 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
(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.-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 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:
(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.]
(5) If any person-
(6) Any order or direction under clause (b) of sub-section
(4) or clause (b) of sub-section (5) shall be subject to the
following conditions, namely :-
(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).
What is Furnishing of information or documents by an Indian concern in certain cases? What is Submission of statements by producers of cinematograph films? Section 285A and 285B of Income Tax Act 1961
What is Obligation to furnish statement of financial transaction or reportable account? What is Publication of information respecting assessees in certain cases? Section 285BA and 287 of Income Tax Act 1961