29 August 2016
THANKS, BUT NOW ASSESSEE IS IN IMPRISONMENT SO HOW CAN HE APPOINT THE AUTHORIZED REPRESENTATIVE ? AND "CA" CAN BE A AUTHORIZED REPRESENTATIVE ?
29 August 2016
If the assesse is sole proprietor it is a concern. However, if the assesse is a partnership firm or company, other partners or directors can sign or appoint a authorized representative. A CA other than the person who is signing the tax audit report can be authorized representative.
29 August 2016
Actually no, the wife cannot appoint the authorized representative but officially she is the authorized representative on behalf of her husband