Section 25, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-8SM]
As at 7 September 2026. In force from 24 July 1965 by S.O. 3515(E) [N11-SE4].
25. Registration of representatives assessee.—(1) Every representative assessee shall, within thirty days from the commencement of this Act or, where such person begins the representation of another person after such commencement, within thirty days from the date of such beginning, make an application for registration to the Board in Form 26AS, accompanied by a fee of nil rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No representative assessee shall carry on the representation of another person unless registered under this section.
Defined terms in this text (2)
assessee: Section 2, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J827] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act
assessee: 9 more definitions.
Board: Section 2, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J827] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
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