Rule 17A - Dress regulations for the members and for the representatives of the parties - Income-tax (Appellate Tribunal) Rules, 1963

[ Dress regulations for the members and for the representatives of the parties. 17A. [ (i) Summer dress for the Members shall be white shirt, white pant with black coat, a black tie or a buttoned-up black coat. In winter, striped or black trousers may be worn in place of white trousers. In the case of female Members, however, the dress shall be black coat over white saree or any other sober saree. ] (ii) Dress for the authorised representatives of the parties (other than a relative or regular employee of the assessee) appearing before the Tribunal shall be the following : (a) In the case of male, a suit with a tie or buttoned-up coat over a pant or national dress, i.e., a long buttoned-up coat on dhoti or churidar pyjama. The colour of the coat shall, pref erably, be black. (b) In the case of female, black coat over white or any other sober coloured saree. Where, however, the authorised representatives belong to a profes sion like that of lawyers or Chartered Accountants and they have been prescribed a dress for appearing in their professional capacity before any Court, Tribunal or other such authority, they may, at their option, appear in that dress, in lieu of the dress mentioned above. (iii) All other persons appearing before the Tribunal shall be properly dressed.]