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..... ase relating to him-settled ; ( iii ) authorised representative means-- ( a ) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIXA of the Act to attend in person, a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 ; ( b ) in relation to a Commissioner, a person-- (A) .....

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