Section 78 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (1)Any assessee who is entitled or required to attend before any tax authority or the Appellate Tribunal, in connection with any proceeding under this Act, may attend through an authorised representative.
- (2)The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 8.
- (3)In this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being—
- (a)a person related to the assessee in any manner, or a person regularly employed by the assessee;
- (b)any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings;
- (c)any legal practitioner who is entitled to practice in any civil court in India;
- (d)an accountant;
- (e)any person who has passed any accountancy examination recognised in this behalf by the Board; or
- (f)any person who has acquired such educational qualifications as may be prescribed.
- (4)The following persons shall not be qualified to represent an assessee under sub-section (1), namely:—
- (a)a person who has been dismissed or removed from Government service;
- (b)a legal practitioner, or an accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him;
- (c)a person, not being a legal practitioner or an accountant, who is found guilty of misconduct in any tax proceedings by such authority as may be prescribed.
- (5)The Principal Chief Commissioner or the Chief Commissioner may, by an order in writing, specify the period upto which the disqualification under sub-section (4) shall continue, having regard to the nature of misconduct and such disqualification shall not exceed—
- (i)in case of clauses (a) and (c) of sub-section (4), a period of ten years;
- (ii)in case of clause (b) of sub-section (4), the period for which the legal practitioner or an accountant is not entitled to practice.
- (6)A person shall not be allowed to appear as an authorised representative, if he has committed any fraud or misrepresented the facts which resulted in loss to the revenue and that person has been declared as such by an order of the Principal Chief Commissioner or the Chief Commissioner. Explanation.—In this section, "accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under sub-section (1) of section 6 of that Act.
Summary
- This section allows you to hire an "authorised representative" to handle your tax proceedings.
- This representative can be a relative, a regular employee, or a lawyer.
- Accountants and certain bank officers can also act as your representative.
- You cannot send a representative if the law requires you to show up in person to give an oath.
- People who were fired from government service or found guilty of professional misconduct are disqualified.
- The Chief Commissioner can decide how long a person stays disqualified from being a representative.
Practical examples
FAQ
1. Who counts as an "accountant" under Section 78 of the Black Money Act?
Under Section 78 of the Black Money Act, an accountant is a Chartered Accountant who holds a valid certificate of practice.
2. Can my bank manager represent me under Section 78 of the Black Money Act?
Yes, Section 78 of the Black Money Act allows an officer from a scheduled bank where you have an account to be your representative.
3. What is the maximum ban for a representative who was fired from government service under Section 78 of the Black Money Act?
Under Section 78 of the Black Money Act, the disqualification for someone removed from government service cannot exceed ten years.
4. Can a representative be used if I am summoned for an oath under Section 8?
No, Section 78 of the Black Money Act says you must appear personally if you are required for an oath or affirmation under Section 8.
Test yourself
Q1.Under Section 78 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which of these people can be an "authorised representative"?
Q2.Under Section 78 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what is the maximum disqualification period for a representative who committed misconduct in tax proceedings?
Q3.Which person is disqualified from being a representative under Section 78 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q4.If an assessee is required to attend personally for an oath under Section 8, can they use Section 78 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to send a representative?