Income-tax Act, 2025 · CHAPTER XXIII — MISCELLANEOUS

Section 515Appearance by authorised representative

Income-tax Act, 2025 (30 of 2025)

(1)

An assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal for any proceeding under this Act, may attend through an authorised representative.

(2)

The provisions of sub-section (1) shall not apply where an assessee is required to attend personally for examination on oath or affirmation under section 246.

(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 (43 of 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 (43 of 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 (38 of 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 (18 of 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 ₹ 1,00,000;

(II)is indebted to the assessee, and such debt in case of his relative does not exceed ₹ 1,00,000;

(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 ₹ 1,00,000;

(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.

(4)

No person,—

(a)who has been dismissed or removed from Government service; or

(b)who has been convicted of an offence connected with any income-tax proceeding or on whom a penalty has been imposed under this Act, except a penalty imposed under section 271(1)(ii) or 272A(1)(d) of the Income-tax Act, 1961 (43 of 1961) or section 465(1)(d) of this Act; or

(c)who has become an insolvent; or

(d)who has been convicted by a court for an offence involving fraud, shall be qualified to represent an assessee under sub-section (1), for—

(i)all times, in case of a person referred to in clause (a);

(ii)such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine, in case of a person referred to in clause (b);

(iii)the period during which the insolvency continues, in case of a person referred to in clause (c); and

(iv)ten years from the date of conviction, in case of a person referred to in clause (d).

(5)

If a person,—

(a)who is a legal practitioner or an accountant, is found guilty of misconduct in his professional capacity by any authority authorised to institute disciplinary proceedings against him, the order passed by that authority shall affect his right to attend before an income-tax authority in the same manner as it affects his right to practise as a legal practitioner or accountant, as the case may be;

(b)who is not a legal practitioner or an accountant, and is found guilty of misconduct in any income-tax proceedings by the prescribed income-tax authority, he may be directed by such authority that he shall henceforth be disqualified from representing an assessee under sub-section (1).

(6)

Every order or direction under sub-section (4)(b) or (5)(b) shall be subject to the following conditions:—

(a)no such order or direction shall be made against any person unless he has been given a reasonable opportunity of being heard;

(b)any person against whom such an order or direction is made may, within one month of the said order or direction, appeal to the Board to have the order or direction cancelled; and

(c)no such order or direction shall take effect until one month has passed from the making thereof, or, if an appeal has been filed, until the disposal of the appeal.

(7)

A person disqualified to represent an assessee by virtue of section 61(3) of the Indian Income-tax Act, 1922 (11 of 1922) or section 288(5) of the Income-tax Act, 1961 (43 of 1961) shall be disqualified to represent an assessee under sub-section (1).

(8)

For the purposes of this section, the expression “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 (maternal or paternal) or descendant of the individual;

(e)any lineal ascendant (maternal or paternal) or descendant of the spouse of the individual;

(f)spouse of a person referred to in clause (b), (c), (d) or (e);

(g)any lineal descendant of a brother or sister of either the individual or the spouse of the individual.

This section refers to

§ 246 Power regarding discovery, production of evidence, etc

§ 263 Return of income.

§ 265 Return by whom to be verified.

§ 271 Best judgment assessment

§ 288 Other amendments

§ 355 Interpretation

§ 465 Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc

§ 6 Residence in India

§ 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents

Referenced by

§ 2(1)

§ 264(2)

§ 264(2)(a)

§ 384(9)

§ 533(2)

§ 533(2)(z)

Rule 10 Definition of terms for rules 11 and 12

Rule 137 Form of report for computation of book profit of companies

Rule 138 Form of report for computation of adjusted total income by certain persons other than a company

Rule 142 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit

Rule 145 Statements under sections 221(4), 222(2), 223(5) and 224(9)

Rule 172 Procedure for purposes of determining expenses for audit or inventory valuation

Rule 176 Procedure for faceless assessment, reassessment or recomputation under section 273(1)

Rule 189 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income

Rule 220 Furnishing of information for payment to a non-resident, not being a company, or to a foreign company

Rule 221 Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default:

Rule 235 Information or documents to be furnished under section 506

Rule 250 Definitions for the purposes of rules 251 to 268

Rule 251 Accountancy examinations recognised

Rule 252 Educational qualifications prescribed

Rule 253 Nature of business relationship

Rule 254 Appearance by Authorised Representative in certain cases

Rule 256 Application for registration

Rule 257 Certificate of registration

Rule 260 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

Rule 261 Prescribed authority to order an inquiry

Rule 265 Order of the prescribed authority

Rule 274 Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act

Rule 282 Notification of pension fund and other conditions to be satisfied by the pension fund

Rule 285 Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc

Rule 289 Rules for functioning of an electoral trust

Rule 29 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)

Rule 30 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)

Rule 33 Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)

Rule 331 Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act

Rule 34 Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)

Rule 35 Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)

Rule 38 Conditions for notification of agricultural extension projects under section 47(1)(a)

Rule 40 Conditions subject to which a skill development project is to be notified under section 47(1)(b)

Rule 47 Report of audit of accounts to be furnished under section 63

Rule 54 Form of report of an accountant in respect of slump sale

Rule 60 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation

Rule 66 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144

Rule 68 Furnishing of report under section 146

Rule 69 Report of accountant to be furnished under section 147(4)(a)

Rule 7 Procedure for notification of zero coupon bond

Rule 76 Foreign tax credit

Rule 82 Exercise of option for determination of arm's length price for multiple years in a single proceeding

Rule 85 Report from an accountant to be furnished under section 172

Rule 86 Definitions for safe harbour rules for international transactions