Authorised Representative - Definition / Legal Terminology - Income Tax

For the purposes of section 288 of the Income tax Act 1961, 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 practice 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 (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, and was actually practicing as such. (viii) any other person as may be prescribed. As per Para 2(I) of Chapter I (Preliminary) of Income Tax Ombudsman Guidelines 2010 'Authorized Representative' means- a person duly appointed and authorized by a complainant to act on his behalf and represent him in the proceedings under these guidelines for consideration of his complaint.