Section 288 of ITA, 1961 : Section 288: Appearance By Authorised Representative

Explanation using Example

Imagine that Mr. Sharma has received a notice from the Income Tax Department asking him to appear before the assessing officer to clarify certain discrepancies in his tax return. Mr. Sharma, who is an entrepreneur, is scheduled to be out of the country on business on the date of the hearing. He decides to appoint an authorised representative to attend the hearing on his behalf.

Mr. Sharma writes an authorization letter appointing his chartered acco...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.