Authorised Representative

Section 513 — - AUTHORISED REPRESENTATIVE

Section 513 of the Income-tax Act, 2025 corresponds to s. 288 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Assessee may appear before any income-tax authority by an authorised representative (AR): (a) relative / employee, (b) advocate, (c) chartered accountant, (d) cost accountant, (e) tax practitioner registered with Department, (f) others as prescribed. Disqualification: AR convicted of offence / dismissed govt servant / insolvent.

PRACTITIONER PLANNING NOTES

• CA / Advocate practice -- maintain Vakalatnama and Power-of-Attorney; record in proceedings.
• Hearing rights: AR may make submissions, examine documents, file written replies.
• Disqualification process: PCIT order after hearing; appealable.
• Practitioner ethics: maintain client confidentiality; conflict of interest avoidance.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.