হাজিরার জন্য অনুমোদিত প্রতিনিধি

(l) Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Act, may, except when required under section 221 to attend personally, appear by an authorized representative.

(2) For the purpose of this section, “authorized representative” means any person, authorized in writing by the assessee to appear on his behalf, being—

(a)   father, mother, husband or wife, son, daughter, brother or sister of the taxpayer;

(b)   any full-time regular employee of the taxpayer;

(c)   a tax lawyers.

(3) For the purpose of clause (c) of sub-section (2),

“tax lawyer” means—

(a)   any person registered as a lawyer with the Bangladesh Bar Council; 

(b)   Practicing Chartered Accountant;

(c)   Practicing Cost and Management Accountant;

(d)   Practicing Chartered Secretaries of Bangladesh;

(e)   has worked as an Income Tax authority for at least 5 (five) years in such capacity not below the Deputy Commissioner of Taxes; or

(f)    any person certified as a tax advocate by the Board.

(4) Every Tax Lawyer shall be a member of a Taxes Bar Association registered with the Board. 

(5) The Board shall grant registration of Taxes Bar Association and no such Bar Association shall be deemed to be a Taxes Bar Association not registered with the Board.

(6) The Board may make rules on the following matters, namely: -

(a)   obtaining and canceling certificates as tax lawyer;

(b)   Code of Conduct for Tax Lawyers;

(c)   ineligibility for representation as a tax lawyer;

(d)   discipline and appeals of tax lawyers; And

(e)   obtaining registration and identification as a tax lawyer.