829/CBDT. - Income Tax - 829/CBDT

INSTRUCTION NO. 829/CBDT Dated : April 16, 1975 Section(s) Referred: 44 of Wealth Tax Act , 83 of Estate Duty Act Statute: Wealth Tax Act, 1957 Section 83 of the Estate Duty Act provides inter alia that an accountable person may be represented by any person having such qualifications as may be prescribed. The qualifications have been prescribed in Rule 41 of the Estate Duty Rules which lays down three conditions which must be satisfied by an authorised representative. The Board are advised that the conditions contained in sub-rule (i), (ii) and (iii) of Rule 41 are cumulative and all of them must be satisfied before the person can be authorised to represent an accountable person in the estate duty proceedings. This would mean that Income-tax Practitioners including Commerce Graduates would have to satisfy all the conditions mentioned in Rule 41. Such of them as have not at any time before the commencement of the Estate Duty (Amendment) Act, 1958, appeared before any income-tax authority in their capacity as income-tax practitioners would be disqualified to appear before estate duty authorities in terms of Rule 41(ii). These persons are not qualified to be authorised representatives even under Wealth-tax Act, because sub-section 2(iii) of Section 44 of the Wealth-tax Act inter-alia lays down that no person not qualified to represent an assessee under the Estate Duty Act would be entitled to appear on behalf of any assessee under the Wealth-tax Act. 2.This may please be brought to the notice of the Officers working in your charge.