Rule 10, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act Rules, 1967 [S1K-6KN]
As at 7 September 2026. In force from 2 December 1967.
10. Procedure for the representation of another person.—(1) Every representative assessee shall, before undertaking the representation of another person, intimate the Board in writing, specifying the certificate concerned and the period for which it is proposed to be undertaken. (2) The Board may, within thirty days of the receipt of the intimation, require the person to furnish such further particulars as it considers necessary.
Defined terms in this text (2)
assessee: Section 2(7), IT Act 1961: "assessee" means a person by whom any tax or any other sum of money is payable under this Act, and includes- (a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or assessment of fringe benefits or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person; (b) every person who is deemed to be an assessee under any provision of this Act; (c) every person who is deemed to be an assessee in default under any provision of this Act;
assessee: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (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: Section 2, Wealth-Tax Act, 1957 [S1EC08] (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: 7 more definitions.
Board: Section 2, Extending Certain Act, 1852 [S11CD5] (In this Act, unless the context otherwise requires,—): "Board" means the Board constituted under section 3
Board: Section 2, Legal Representatives' Suits Act, 1855 [S11Q9E] (In this Act, unless the context otherwise requires,—): "Board" means the Board constituted under section 3
Board: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 277 more definitions.
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