India - Income Tax Act 2010 - Saarc

S. 288 I.T. ACT, 1961 1.946sub-section (2) of section 226 6 of the Companies Act, 1956 (1 of 1956), is entitledto be appointed to act as an auditor of companies registered in that State.(3) 7 [***](4) No person—(a) who has been dismissed or removed from Government service afterthe 1st day of April, 1938; or(b) who has been convicted of an offence connected with any income-taxproceeding or on whom a penalty has been imposed under this Act,other than a penalty imposed on him under 8 [clause (ii) of subsection(1) of] section 271; or(c) who has become an insolvent,shall be qualified to represent an assessee under sub-section (1), for all times inthe case of a person referred to in sub-clause (a)*, for such time as the 9 [ChiefCommissioner or Commissioner] may by order determine in the case of a personreferred to in sub-clause (b)*, and for the period during which the insolvencycontinues in the case of a person referred to in sub-clause (c)*.(5) If any person—(a) who is a legal practitioner or an accountant is found guilty ofmisconduct in his professional capacity by any authority entitled toinstitute disciplinary proceedings against him, an order passed by thatauthority shall have effect in relation to his right to attend before anincome-tax authority as it has in relation to his right to practise as alegal practitioner or accountant, as the case may be;10(b) who is not a legal practitioner or an accountant, is found guilty ofmisconduct in connection with any income-tax proceedings by theprescribed authority, the prescribed authority 11 may direct that heshall thenceforth be disqualified to represent an assessee under subsection(1).(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of subsection(5) shall be subject to the following conditions, namely :—(a) no such order or direction shall be made in respect of any personunless he has been given a reasonable opportunity of being heard;(b) any person against whom any such order or direction is made may,within one month of the making of the order or direction, appeal tothe Board to have the order or direction cancelled; and6. For text of section 226(2) of the Companies Act, 1956, see Appendix.7. Omitted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.8. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier, it was amended by the Direct TaxLaws (Amendment) Act, 1987, w.e.f. 1-4-1989.9. Substituted for “Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.10. See rules 52 and 59 to 66.11. The prescribed authority under rule 52 is the Chief Commissioner or Commissionerhaving requisite jurisdiction.*Should be read as clause.