Representation Before Tax Authority

According to the established rules and regulations of the Income Tax Act, 1961, certain people or individuals carry the right to represent an income tax assessee in their stead. These assessees help them file their tax returns.

The tax authorities are represented by an officer of the Indian Revenue Services and in exceptional cases by a special counsel before the tax tribunal; and by an advocate from the panel of advocates maintained by the tax department before the High Court and Supreme Court.