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Section 515 Income Tax Act 2025: Who Can Represent an Assessee?

Section 515 of the Income-tax Act, 2025 permits an assessee to appear through a duly authorised representative before an income-tax authority or the Appellate Tribunal, subject to eligibility requirements, professional safeguards and a limited exception for personal examination.

Legal position: Section 515 is titled "Appearance by authorised representative" and operates from 1 April 2026. It broadly corresponds to Section 288 of the Income-tax Act, 1961. Read the applicable statutory text and rules for the relevant proceedings.

1. What does Section 515 permit?

Under Section 515(1), an assessee entitled or required to attend an income-tax authority or the Appellate Tribunal in proceedings under the Act may attend through an authorised representative. The authority to represent must be given in writing. This can help taxpayers respond to notices, participate in hearings and present submissions through eligible professionals or other permitted persons.

Important exception: Section 515(2) does not allow substitution by a representative where the assessee is required to attend personally for examination on oath or affirmation under Section 246.

2. Who is eligible to act as an authorised representative?

Section 515(3)(a) recognises the following categories, subject to written authorisation and applicable restrictions:

  1. A relative of the assessee or a person regularly employed by the assessee.
  2. An officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings.
  3. A legal practitioner entitled to practise in a civil court in India.
  4. An accountant satisfying the statutory definition.
  5. A person who has passed an accountancy examination recognised by the Central Board of Direct Taxes.
  6. A person possessing prescribed educational qualifications.
  7. Certain persons covered by historical transitional recognition provisions.
  8. Other persons prescribed under the applicable rules.

Merely possessing professional experience does not automatically confer eligibility. The proposed representative must fit a statutory category and must not be disqualified.

3. Relevant statutory definitions

Assessee: A person covered by the Act's definition of assessee, including a person in respect of whom proceedings for assessment or other statutory purposes are taken, as applicable.
Authorised representative: A qualifying person authorised by the assessee in writing to appear on the assessee's behalf under Section 515(3)(a).
Accountant: Under Section 515(3)(b), a chartered accountant as defined in the Chartered Accountants Act, 1949 who holds a valid certificate of practice. The provision sets out further independence-related exclusions for specified purposes, while preserving representation under Section 515(1).
Relative: Section 515(8) gives a specific inclusive list of family relationships, including spouse, siblings, certain in-laws, lineal ascendants and descendants and specified spouses and descendants. The statutory list, rather than an informal understanding of family, governs eligibility.

4. Accountant independence and conflict restrictions

Section 515(3)(b) distinguishes representation from other functions for which the statutory definition of accountant may exclude certain persons. For companies, it refers to auditor ineligibility under Section 141(3) of the Companies Act, 2013. For other assessees, the provision specifies relationships, financial interests, employment, indebtedness, guarantees, business relationships and fraud-related restrictions. These exclusions must be considered in the context of the particular certificate, report or function required, and should not be confused with the separate right to appear as a representative.

5. When is a person disqualified?

Section 515(4) restricts representation by persons dismissed or removed from government service, persons convicted of offences connected with income-tax proceedings or subject to specified penalties, insolvents, and persons convicted of fraud. The duration varies: certain dismissals result in permanent disqualification, insolvency restrictions continue during insolvency, and fraud convictions generally attract a ten-year period. Other disqualifications may depend on an order by the competent authority.

Under Section 515(5), disciplinary findings against legal practitioners or accountants can affect their right to appear. Other representatives found guilty of misconduct in income-tax proceedings may also be disqualified by the prescribed income-tax authority.

6. Opportunity of hearing and appeal

Section 515(6) requires a reasonable opportunity of being heard before specified disqualification orders or directions. An affected person may appeal to the Board within one month. Such an order or direction does not take effect until one month has elapsed, or, where an appeal is filed, until the appeal is disposed of. Section 515(7) also carries forward specified earlier disqualifications under predecessor income-tax legislation.

Practical distinction: A written authorisation permits representation only within the law. It does not override a direction for the taxpayer's personal examination, professional disciplinary restrictions or a valid disqualification.

7. Practical steps for taxpayers and professionals

  1. Identify the nature of the tax proceeding and whether personal attendance has been directed.
  2. Choose a representative within a permitted category under Section 515(3)(a).
  3. Issue a signed written authorisation identifying the assessee, representative and scope of appearance.
  4. Confirm professional status and check for applicable disqualifications or conflicts.
  5. Submit the authorisation through the procedure accepted by the relevant authority or Tribunal and retain an acknowledgment.
  6. Ensure that returns, verifications, affidavits and evidence are signed or verified by the person legally authorised for that specific act.

8. Illustration

A company receives a notice requiring submissions about a disputed deduction. It may authorise an eligible advocate or practising chartered accountant in writing to appear and make submissions. If the competent authority separately requires a specified individual to attend personally for examination on oath under Section 246, the authorised representative cannot replace that person's attendance for that examination.

9. Frequently asked questions

Can an advocate appear for an assessee?

Yes. A legal practitioner entitled to practise in a civil court in India is an eligible category, subject to written authorisation and statutory disqualifications.

Can a chartered accountant represent a taxpayer?

Yes, if the accountant meets the applicable statutory requirements and is not disqualified. Additional independence rules may apply to certification or audit-related functions.

Is a power of attorney or written authority required?

Section 515 expressly requires written authorisation. The exact document and filing process depend on the authority and proceeding.

Can a representative attend a personal examination on oath?

No. Section 515(2) excludes cases where the assessee must attend personally under Section 246.

Can a disqualification be challenged?

For orders or directions covered by Section 515(6), a right of appeal to the Board within one month is provided, together with hearing and commencement safeguards.

10. Related provisions and official law

Read Section 246 for examination powers, Sections 513 and 514 for registered valuers, and Section 515 itself for eligibility, independence and disqualification. The corresponding older provision is Section 288 of the Income-tax Act, 1961.

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Updated: 12 November 2026. This article is general legal information; the statute and applicable procedural rules prevail.