Section 515: appearance through an authorised representative

General right of representation

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

This does not apply where the assessee is required to attend personally for examination on oath or affirmation under section 246.

Who counts as an "authorised representative"

A person authorised by the assessee in writing to appear on their behalf, being:

• a person related to or regularly employed by the assessee;
• any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings;
• any legal practitioner entitled to practise in any civil court in India;
• an accountant;
• any person who has passed an accountancy examination recognised by the Board;
• any person with such other prescribed educational qualifications;
• any person who, before the Income-tax Act, 1961 came into force in Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority there on behalf of an assessee (not as an employee or relative);
• any other person who was an authorised representative under section 288(2)(vii) of the Income-tax Act, 1961; or
• any other prescribed person.

Meaning of "accountant"

"Accountant" means a chartered accountant as defined in section 2(1)(b) of the Chartered Accountants Act, 1949, holding a valid certificate of practice under section 6(1) of that Act - but, except for representing an assessee under sub-section (1), it excludes:

• for a company assessee, a person not eligible for appointment as its auditor under section 141(3) of the Companies Act, 2013;
• the assessee themselves, or (for a firm/AOP/HUF) any partner or member;
• for a registered non-profit organisation, any person referred to in section 355(h)(i)-(iv);
• for other persons, the person competent to verify the return under section 263 read with section 265;
• any relative of the persons above;
• an officer or employee of the assessee, or an individual who is a partner of, or employed by, such an officer or employee;
• an individual (or their relative/partner) holding a security or interest in the assessee above ₹1,00,000 face value, or indebted to the assessee above ₹1,00,000, or having given a guarantee/security for a third party's indebtedness to the assessee above ₹1,00,000;
• a person with a prescribed business relationship with the assessee; and
• a person convicted of an offence involving fraud where ten years has not elapsed since conviction.

Who is disqualified from representing an assessee

No person is qualified to represent an assessee if they:

• have been dismissed or removed from Government service - disqualified for all time;
• have been convicted of an offence connected with an income-tax proceeding, or have had a penalty imposed under the Act (except a penalty under section 271(1)(ii) or 272A(1)(d) of the Income-tax Act, 1961, or section 465(1)(d) of this Act) - disqualified for the period the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner determines;
• have become insolvent - disqualified while the insolvency continues; or
• have been convicted by a court of an offence involving fraud - disqualified for ten years from the date of conviction.

Disqualification for professional misconduct

If a legal practitioner or accountant is found guilty of professional misconduct by an authority authorised to institute disciplinary proceedings against them, that order affects their right to represent an assessee in the same way it affects their right to practise as such.

If a representative who is not a legal practitioner or accountant is found guilty of misconduct in income-tax proceedings by the prescribed income-tax authority, that authority may direct that they are henceforth disqualified from representing an assessee.

Conditions applying to any disqualification order

Every order or direction disqualifying a representative for misconduct is subject to:

• no such order being made without giving the person a reasonable opportunity of being heard;
• the person's right to appeal to the Board within one month to have the order or direction cancelled; and
• the order or direction not taking effect until one month has passed, or, if an appeal is filed, until it is disposed of.

Carry-forward of past disqualifications

A person disqualified under section 61(3) of the Indian Income-tax Act, 1922, or section 288(5) of the Income-tax Act, 1961, remains disqualified to represent an assessee under this section.

Meaning of "relative"

For this section, "relative", in relation to an individual, means the spouse; a brother or sister of the individual or their spouse; any lineal ascendant or descendant (maternal or paternal) of the individual or their spouse; the spouse of any of these; and any lineal descendant of a brother or sister of the individual or their spouse.

Frequently asked questions