Section 52: Appearance by authorised representative

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52. Appearance by authorised representative.– A registered person required to appear before the Appellate Tribunal or an officer of 633[Inland Revenue] in connection with any proceedings under this Act may, in writing, authorise any person634[having such qualification as may be prescribed] to represent him or appear on his behalf.

Effective date: 1990-11-01

Related sections

Section 51: Bar of suits, prosecution and other legal proceedings Section 52A: e-intermediaries to be appointed Section 50B: Electronic scrutiny and intimation Section 53: Estate of deceased person Section 50A: Computerized system Section 54: Estate in bankruptcy

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