India - Income Tax Act 2010 - Saarc

S. 288 I.T. ACT, 1961 1.944Information by companies respecting shareholders to whom dividends havebeen paid.286. [Omitted by the Finance Act, 1987, w.e.f. 1-6-1987.]91[Publication of information respecting assessees in certain cases.287. (1) If the Central Government is of opinion that it is necessary or expedientin the public interest to publish the names of any assessees and any otherparticulars relating to any proceedings 92 [or prosecutions] under this Act inrespect of such assessees, it may cause to be published such names andparticulars in such manner as it thinks fit.93[(2) No publication under this section shall be made in relation to any penaltyimposed under this Act until the time for presenting an appeal to the 94 [* * *]95[Commissioner (Appeals)] has expired without an appeal having beenpresented or the appeal, if presented, has been disposed of.]Explanation.—In the case of a firm, company or other association of persons, thenames of the partners of the firm, directors, managing agents, secretaries andtreasurers, or managers of the company, or the members of the association, asthe case may be, may also be published if, in the opinion of the CentralGovernment, the circumstances of the case justify it.]96[Appearance by registered valuer in certain matters.287A. Any assessee who is entitled or required to attend before any income-taxauthority or the Appellate Tribunal in connection with any matter relatingto the valuation of any asset, otherwise than when required under section 131 toattend personally for examination on oath or affirmation, may attend by aregistered valuer.Explanation.—In this section, “registered valuer” has the same meaning as inclause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).]97Appearance by authorised representative. 9899288. (1) Any assessee who is entitled or required to attend before anyincome-tax authority or the Appellate Tribunal in connection with anyproceeding under this Act otherwise than when required under section 131 to91. Substituted by the Finance Act, 1964, w.e.f. 1-4-1964.92. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.93. Substituted, ibid.94. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier, “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.95. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.96. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973.97. For notifications issued by the Appellate Tribunal under this section, see Taxmann’sMaster Guide to Income-tax Act.98. See rules 49 to 66 and Form Nos. 38 to 40.99. See also Circular No. 19-D (XL-62), dated 3-7-1964 and Letter [F. No. 21/4/63-IT], dated14-6-1963. For details, see Taxmann’s Master Guide to Income-tax Act.