Section 32 FEMA Act 1999: Right to Legal Practitioner or Chartered Accountant Assistance in Appeal
Section 32 of the Foreign Exchange Management Act, 1999 (FEMA) deals with representation in an appeal. It allows an appellant to appear personally or take the assistance of a legal practitioner or chartered accountant of the appellant's choice. It also empowers the Central Government to authorise presenting officers for appeal proceedings.
Text of Section 32 of the Foreign Exchange Management Act, 1999
32. Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers.
(1) A person preferring an appeal to the Appellate Tribunal or the Special Director (Appeals) under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the Appellate Tribunal or the Special Director (Appeals), as the case may be.
(2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal or the Special Director (Appeals), as the case may be.
What Section 32 means
The provision gives an appellant a choice in presenting a FEMA appeal. The appellant is not confined to personal appearance: the person may engage a legal practitioner or a chartered accountant to present the case before the appellate forum specified in the Act.
Section 32(1): appellant's right of representation
Sub-section (1) recognises three practical modes of presentation: personal appearance, assistance of a legal practitioner, or assistance of a chartered accountant. The professional is chosen by the appellant. The provision applies to an appeal before the Appellate Tribunal or the Special Director (Appeals), as applicable.
Section 32(2): presenting officers for the Central Government
Sub-section (2) concerns representation of the Government side. It permits the Central Government to authorise one or more legal practitioners, chartered accountants, or Government officers to act as presenting officers. An authorised presenting officer may present the Government's case in an appeal before the relevant appellate forum.
Meaning of important terms
Appellate Tribunal: Section 2(b) of FEMA defines "Appellate Tribunal" by reference to Section 18. The statutory framework was amended in 2017 as part of tribunal rationalisation.
Chartered accountant: Section 2(g) of FEMA adopts the meaning assigned to that expression in Section 2(1)(b) of the Chartered Accountants Act, 1949.
Legal practitioner: Section 32 uses this expression to identify a professional whom an appellant may choose for assistance in presenting an appeal.
Presenting officer: For the purpose of Section 32(2), this is a person authorised by the Central Government to present its case in an appeal. The authorised person may be a legal practitioner, chartered accountant, or an officer of the Government.
Practical significance of Section 32
FEMA appellate proceedings can involve questions of statutory interpretation, foreign exchange transactions, documentary evidence, computation and regulatory compliance. Section 32 expressly enables an appellant to obtain professional assistance suited to the case while separately providing for authorised representation of the Central Government.
Official resources
For the latest consolidated statutory text, amendments and official tribunal information, readers should verify the position through the official India Code database and the official website of the Appellate Tribunal under SAFEMA before acting on a legal matter.
Page reviewed and redesigned: 27 September 2026.