Section 288: Appearance by Authorised Representative
An assessee may generally be represented in income-tax proceedings by an eligible person authorised in writing. This article explains the right to representation, eligible representatives, disqualifications and the corresponding provisions of the Income-tax Act, 2025.
Current legislative position: Section 288 belongs to the Income-tax Act, 1961. Section 515 of the Income-tax Act, 2025 is the corresponding provision from 1 April 2026. For any pending or earlier proceeding, check the applicable transitional and saving provisions before choosing the governing law.
What is an authorised representative under Section 288?
Under Section 288(1) of the Income-tax Act, 1961, a taxpayer who is entitled or required to attend before an income-tax authority or the Income Tax Appellate Tribunal may ordinarily attend through an authorised representative, subject to the statutory conditions.
Authorised representative means an eligible person authorised in writing by the assessee to appear on the assessee's behalf. The appointment does not remove the taxpayer's obligation to comply with notices, supply truthful records or attend personally when required by law.
Personal appearance exception: Representation cannot replace personal attendance when the assessee is required under Section 131 of the 1961 Act to attend for examination on oath or affirmation.
Who can act as an authorised representative?
Section 288(2) recognises specified categories of persons, subject to qualifications and disqualifications:
Category
General description
Relative or employee
A person related to the assessee, or regularly employed by the assessee.
Scheduled bank officer
An officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings.
Legal practitioner
A legal practitioner entitled to practise in a civil court in India.
Accountant
A chartered accountant holding a valid certificate of practice, subject to the statutory definition and exclusions.
Other qualified persons
Persons who pass recognised accountancy examinations or hold prescribed educational qualifications.
Protected historical categories
Certain persons covered by transitional or grandfathering clauses in Section 288(2).
The Act's special definition of accountant distinguishes eligibility to represent a taxpayer from eligibility for particular audit or certification functions. A person may be able to appear as a representative even where a separate statutory independence rule prevents that person from certifying or auditing particular accounts.
Who is a relative?
The explanation to Section 288 specifies a broad family definition covering a spouse, siblings, siblings of the spouse, lineal ascendants and descendants, specified spouses of relatives, and specified descendants of siblings. The precise statutory definition should be checked where the relationship is disputed.
Disqualifications, misconduct and appeal safeguards
Section 288 contains restrictions for persons removed or dismissed from government service, persons subject to specified income-tax convictions or penalties, insolvents during the relevant period, and persons convicted of fraud. The disqualification period depends on the statutory category and circumstances.
Professional misconduct may affect the right of a lawyer or accountant to represent taxpayers. The law also permits action against certain non-professional representatives for misconduct connected with income-tax proceedings.
Where a disqualification order or direction is made under the relevant provisions, Section 288(6) provides procedural safeguards including a reasonable opportunity of being heard, a right of appeal to the Board within one month, and rules governing when the order takes effect.
Corresponding law: Section 515 of the Income-tax Act, 2025
Section 515 of the Income-tax Act, 2025 addresses appearance by authorised representative. It preserves the general concept of written authority and permits appearance before income-tax authorities and the Appellate Tribunal through eligible representatives.
Section 515(2) expressly excludes cases requiring the assessee's personal attendance for examination on oath or affirmation under Section 246 of the 2025 Act. Section 515(3) contains definitions and qualifications relevant to authorised representatives and accountants.
Choose an eligible person: Check the category, professional standing and any disqualification.
Give written authorisation: Identify the taxpayer, representative, proceeding and scope of authority.
Keep records ready: Supply notices, filings and supporting documents to the representative securely.
Check the notice: If personal examination on oath is required, the assessee must attend as directed.
For online matters: Follow the Income Tax Department's applicable e-filing authorisation workflow; online access and legal representation are related but not identical.
Read the original Section 288 material and amendment notes retained from this page
288 Income Tax Act
- Appearance by authorised representative
Section 288 of Income Tax Act 1961 - Appearance by authorised
representative
(1) Any assessee who is entitled or required to attend before any income-tax
authority or the Appellate Tribunal in connection with any proceeding under this
Act otherwise than when required under section 131 to attend personally for
examination on oath or affirmation, may, subject to the other provisions of this
section, attend by an authorised representative.
(2) For the purposes of this
section, authorised representative means a person authorised by the assessee in
writing to appear on his behalf, being
(i) a person related to the assessee in
any manner, or a person regularly employed by the assessee; or
(ii) any
officer of a Scheduled Bank with which the assessee maintains a current account
or has other regular dealings; or
(iii) any legal practitioner who is entitled
to practise in any civil court in India; or
(iv) an accountant; or
(v) any
person who has passed any accountancy examination recognised in this behalf by
the Board; or
(vi) any person who has acquired such educational qualifications
as the Board may prescribe for this purpose; or
1 (via) any person who, before
the coming into force of this Act in the Union territory of Dadra and Nagar
Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax
authority in the said territory on behalf of any assessee otherwise than in the
capacity of an employee or relative of that assessee; or
(vii) any other
person who, immediately before the commencement of this Act, was an income-tax
practitioner within the meaning of clause (iv) of sub-section (2) of section 61
of the Indian Income-tax Act, 1922 (11 of 1922), and was actually practicing as
such.
2 Explanation. In this section, accountant means a chartered accountant
as defined in clause (b) of sub-section (1) of section 2 of the Chartered
Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice
under sub-section (1) of section 6 of that Act, but does not include except for
the purposes of representing the assessee under sub-section (1)
(a) in case of
an assessee, being a company, the person who is not eligible for appointment as
an auditor of the said company in accordance with the provisions of sub-section
(3) of section 141 of the Companies Act, 2013 (18 of 2013); or
(b) in any
other case,
(i) the assessee himself or in case of the assessee, being a firm
or association of persons or Hindu undivided family, any partner of the firm, or
member of the association or the family;
(ii) in case of the assessee, being a
trust or institution, any person referred to in clauses (a), (b), (c) and (cc)
of sub-section (3) of section 13;
(iii) in case of any person other than
persons referred to in sub-clauses (i) and (ii), the person who is competent to
verify the return under section 139 in accordance with the provisions of section
140;
(iv) any relative of any of the persons referred to in sub-clauses (i),
(ii) and (iii);
(v) an officer or employee of the assessee;
(vi) an
individual who is a partner, or who is in the employment, of an officer or
employee of the assessee;
(vii) an individual who, or his relative or partner
(I) is holding any security of, or interest in, the assessee:
Provided that
the relative may hold security or interest in the assessee of the face value not
exceeding one hundred thousand rupees;
(II) is indebted to the assessee:
Provided that the relative may be indebted to the assessee for an amount not
exceeding one hundred thousand rupees;
(III) has given a guarantee or provided
any security in connection with the indebtedness of any third person to the
assessee:
Provided that the relative may give guarantee or provide any
security in connection with the indebtedness of any third person to the assessee
for an amount not exceeding one hundred thousand rupees;
(viii) a person who,
whether directly or indirectly, has business relationship with the assessee of
such nature as may be prescribed;
(ix) a person who has been convicted by a
court of an offence involving fraud and a period of ten years has not elapsed
from the date of such conviction.
3 * * * * *
(4) No person
(a) who has
been dismissed or removed from Government service after the 1st day of April,
1938; or
(b) who has been convicted of an offence connected with any
income-tax proceeding or on whom a penalty has been imposed under this Act,
other than a penalty imposed on him under 4 clause (ii) of sub-section (1) of
section 271 5 clause (d) of sub-section (1) of section 272A or; or
6 (c) who
has become an insolvent; or
(d) who has been convicted by a court for an
offence involving fraud,
shall be qualified to represent an assessee under sub-section (1), for all times
in the case of a person referred to in clause (a), for such time as the
Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or
Commissioner may by order determine in the case of a person referred to in
clause (b), for the period during which the insolvency continues in the case of
a person referred to in clause (c), and for a period of ten years from the date
of conviction in the case of a person referred to in clause (d).
(5) If any
person
(a) who is a legal practitioner or an accountant is found guilty of
misconduct in his professional capacity by any authority entitled to institute
disciplinary proceedings against him, an order passed by that authority shall
have effect in relation to his right to attend before an income-tax authority as
it has in relation to his right to practice as a legal practitioner or
accountant, as the case may be;
(b) who is not a legal practitioner or an
accountant, is found guilty of misconduct in connection with any income-tax
proceedings by the prescribed authority, the prescribed authority may direct
that he shall thenceforth be disqualified to represent an assessee under
sub-section (1).
(6) Any order or direction under clause (b) of sub-section
(4) or clause (b) of sub-section (5) shall be subject to the following
conditions, namely:
(a) no such order or direction shall be made in respect of
any person unless he has been given a reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one
month of the making of the order or direction, appeal to the Board to have the
order or direction cancelled; and
(c) no such order or direction shall take
effect until the expiration of one month from the making thereof, or, where an
appeal has been preferred, until the disposal of the appeal.
(7) A person
disqualified to represent an assessee by virtue of the provisions of sub-section
(3) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be
disqualified to represent an assessee under sub-section (1).
7 Explanation.
For the purposes of this section, relative in relation to an individual, means
(a) spouse of the individual;
(b) brother or sister of the individual;
(c)
brother or sister of the spouse of the individual;
(d) any lineal ascendant or
descendant of the individual;
(e) any lineal ascendant or descendant of the
spouse of the individual;
(f) spouse of a person referred to in clause (b),
clause (c), clause (d) or clause (e);
(g) any lineal descendant of a brother
or sister of either the individual or the spouse of the individual.
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1. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963
(3 of 1963), s. 3(2) part II and the Schedule (w.e.f. 1-4-1963).
2. Subs. by Act 20 of 2015, s. 79, for the Explanation (w.e.f. 1-6-2015).
3. Sub-section (3) omitted by Act 67 of 1984, s. 52 (w.e.f. 1-10-1984).
4. Ins. by Act 12 of 1990, s. 49 (w.e.f. 1-4-1990).
5. Ins. by Act 28 of 2016, s. 114 (w.e.f. 1-4-2017).
6. Subs. by Act 20 of 2015, s. 79, for certain words, brackets and letter (w.e.f.
1-6-2015).
7. Ins. by Act 20 of 2015, s. 79 (w.e.f. 1-6-2015).
Editorial note: The retained text is the historical source material from this webpage. For legal interpretation or proceedings, refer to the applicable official consolidated statute and subsequent amendments.
