Appearance before ITAT

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Student
96 Points Joined March 2014
Whether any tax consultant having power of attorney on behalf of assessee represent the assessee in front of income tax authorities?
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On 22 May 2018 at 14:17 Report
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Finance executive
256 Points Joined December 2017

Refer Section 288 read with rule 51.If he have degree in indian univercities he can appear before income tax authority and appelate tribunal.

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On 22 May 2018 at 14:47
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Chartered Accountant
4524 Points Joined July 2014
If tax consultant is a CA or any legal practitioner who is entitled to practise in any civil court in India only then he can be authorised representative.
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On 22 May 2018 at 14:49
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Student
96 Points Joined March 2014
which sort of degree in indian universities... will graduation from bachelor of Commerce be considered for the same?
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On 22 May 2018 at 14:53
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Finance executive
256 Points Joined December 2017

Section 288

(vi) any person who has acquired such educational qualifications as the Board may prescribe93 for this purpose

Rule 51.

51. The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 :—

A degree in Commerce or Law conferred by any of the following Universities:—

(I)   Indian Universities :
    Any Indian University incorporated by any law for the time being in force.
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On 22 May 2018 at 14:53


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