হাজিরার জন্য অনুমোদিত প্রতিনিধি

(1) In cases where a taxpayer is deemed appropriate or required to appear before any income tax authority or the Appellate Tribunal involved in any proceedings under this Act, they may, except when required to appear personally under section 221, appear through an authorized representative.

(2) For the purposes of this section, “authorized representative” means any person who is authorized in writing to appear on behalf of the taxpayer and who is—

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

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

(c) a tax lawyer.

(3) For the purposes of clause (c) of sub-section (2), “tax lawyer” means—

(a) any person enrolled as an advocate with the Bangladesh Bar Council;

(b) a practicing Chartered Accountant;

(c) a practicing Cost and Management Accountant;

(d) a practicing Chartered Secretary of Bangladesh;

(e) a person who has served as an income tax authority, not below the rank of Deputy Commissioner, for at least 5 (five) years and has been certified as a tax lawyer by the Board; or

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

(4) The tax lawyers mentioned in clauses (e) and (f) of sub-section (3) must be members of a registered tax lawyers’ association.

(5) Repealed (Tax Year: 2025-2026)

(6) The Board may make rules regarding the following matters, namely: —

(a) obtaining and cancellation of certification as a tax lawyer;

(b) code of conduct for tax lawyers;

(c) disqualification from representing as a tax lawyer;

(d) discipline and appeals for tax lawyers; and

(e) registration and obtaining identity cards as a tax lawyer.

Comment :