Amendment of section 288

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..... 111 of the Bill seeks to amend section 288 of the Income-tax Act relating to appearance by authorised representative. Clause (b) of sub-section (4) of the aforesaid section bars an authorised representative to represent an assessee before any income-tax authority or the Appellate Tribunal if he has been convicted of an offence connected with any income-tax proceedings or if a penalty has been imp .....

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