Section 515 · Miscellaneous
Section 515 of the Income-tax Act, 2025 — Appearance by an Authorised Representative
By CA Rajat Agrawal
Updated 05 Jul 2026
Chapter XXIII
📜 What the law says — Section 515, Income-tax Act 2025
515. (1) An assessee, entitled or required to attend before any income-tax
authority or the Appellate Tribunal for any proceeding under this Act, may
attend through an authorised representative.
(2) The provisions of sub-section (1) shall not apply where an assessee is required
to attend personally for examination on oath or affirmation under section 246.
(3) For the purposes of this section,––
(a) “authorised representative” means a person authorised by the assessee,
in writing, to appear on his behalf, being—
(i) a person related to or regularly employed by the assessee in any
manner; or
(ii) any officer of a scheduled bank with which the assessee maintains
a current account or has other regular dealings; or
(iii) any legal practitioner, who is entitled to practise in any civil court
in India; or
(iv) an accountant; or
(v) any person, who has passed any accountancy examination recog-
nised by the Board; or
(vi) any person, who has acquired such educational qualifications, as
may be prescribed; or
(vii) any person who, before the coming into force of the Income-tax
Act, 1961 (43 of 1961) in the Union territory of Dadra and Nagar
Haveli, Goa, Daman and Diu, or Pondicherry, attended before an
income-tax authority in the said territory on behalf of any assessee
otherwise than as an employee or relative of that assessee; or
(viii) any other person who was an authorised representative in accord-
ance with the provisions of section 288(2)(vii) of the Income-tax
Act, 1961 (43 of 1961); or
(ix) any other person as may be prescribed;
(b) “accountant” means a chartered accountant as defined in section
2(1)(b) of the Chartered Accountants Act, 1949 (38 of 1949), who holds
a valid certificate of practice under section 6(1) of that Act, but does not
include [except for representing the assessee under sub-section (1)],—
(i) in case of an assessee, being a company, a person who is not eligible
for appointment as an auditor of the said company under section
141(3) of the Companies Act, 2013 (18 of 2013); or
(ii) in any other case, —
(A) the assessee himself, or in the case of being a firm or asso-
ciation of persons or a Hindu undivided family, any partner
of such firm or a member of such association or such Hindu
In plain language
What Section 515 is about
Section 515 of the Income-tax Act, 2025 gives every taxpayer the legal right to be represented by a professional or authorised person instead of appearing in person before an income-tax authority or the Income Tax Appellate Tribunal (ITAT). It is the direct successor to the well-known Section 288 of the Income-tax Act, 1961, and carries the same framework forward — with cleaner drafting and stronger procedural safeguards — into the new Act that takes effect from 1 April 2026.
In plain words: if you receive a scrutiny notice, an assessment hearing, a rectification, an appeal or a penalty proceeding, you do not have to attend yourself. You can send your Chartered Accountant, advocate, or another eligible person to argue and produce documents on your behalf, provided you authorise them in writing (typically through Form 49 / a Power of Attorney or Vakalatnama).
Who can be your authorised representative
You can authorise, in writing, any of the following persons to appear for you:
- A relative or a regular employee of the assessee.
- An officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings.
- A legal practitioner (advocate) entitled to practise in any civil court in India.
- A Chartered Accountant holding a valid Certificate of Practice from the ICAI.
- A person who has passed any prescribed accountancy examination or holds the prescribed educational qualifications.
- An Income-tax Practitioner (ITP) who was registered under the earlier 1922 or 1961 Acts.
- Any other person as may be prescribed by the rules.
The one big exception — examination on oath
Representation does not cover everything. Where an income-tax authority requires the assessee to be examined personally on oath (under the corresponding provision, Section 246 of the 2025 Act), the taxpayer must attend in person. A representative cannot answer sworn questions of fact on your behalf. This preserves the department's power to verify facts directly from the assessee.
Who is disqualified from acting as a representative
To protect taxpayers and the integrity of proceedings, certain persons are barred. A person cannot act as an authorised representative if he:
- Has been dismissed or removed from government service — a permanent bar.
- Has been convicted of an offence connected with income-tax proceedings or of fraud — barred for a period (broadly up to 10 years from the date of conviction / as directed).
- Is an undischarged insolvent — barred for the duration of insolvency.
- Was found guilty of professional misconduct and disqualified under the disciplinary mechanism.
Any person already disqualified under section 61(3) of the 1922 Act or section 288(5) of the 1961 Act continues to remain disqualified under Section 515 — so old bars are carried forward.
Restrictions on a Chartered Accountant signing/certifying
An accountant cannot represent or audit an entity where there is a conflict of interest, for example where he is ineligible to be that company's auditor, is a partner/member or employee of the entity, is a relative of a director, or holds a financial interest exceeding ₹1,00,000 in the concern. These independence rules mirror the disqualifications applicable to statutory auditors.
Natural justice — hearing and appeal
Before anyone is disqualified for misconduct, Section 515 mandates fairness:
- No disqualification order can be passed without a reasonable opportunity of being heard.
- The affected person may appeal to the Board (CBDT) within one month of the order.
- The order does not take effect for one month, and if an appeal is filed, not until the appeal is decided.
Practical implications for taxpayers
- Salaried individuals, businesses and companies can hand over faceless assessment and appeal work to a CA or advocate — saving time and reducing errors.
- Always issue a written authorisation / Power of Attorney; an unsigned or verbal authority is not valid.
- Under the faceless assessment and appeal regime, representation is largely electronic, but the right to be represented remains fully protected by this section.
- You remain legally responsible for the correctness of returns and submissions even if a representative files them.
💡 Example
Worked example 1 — Scrutiny assessment. Mr. Verma, a Jaipur businessman, receives a notice under the faceless scrutiny scheme questioning ₹18,00,000 of purchases. He is travelling abroad. Under Section 515 he signs a written authorisation appointing his Chartered Accountant. The CA logs in, uploads the ledgers, invoices and bank statements, and argues the case — all without Mr. Verma attending. The addition is dropped. Mr. Verma never had to appear, yet remains legally accountable for the accuracy of the documents filed.
Worked example 2 — The oath exception. During the same proceeding, the Assessing Officer decides to examine Mr. Verma on oath about a specific cash deposit of ₹5,00,000. Here Section 515 does not help — the CA cannot answer on oath. Mr. Verma must appear personally (physically or via authorised video link) to be examined. His CA may accompany him, but the sworn answers must come from Mr. Verma.
Relatable story. Priya, a young doctor, panics on getting an ITAT hearing date clashing with her surgery schedule. Her uncle reminds her she can send an advocate. She executes a Vakalatnama; her advocate attends the Tribunal, argues her appeal, and wins a ₹2,40,000 relief — all while Priya is in the operating theatre. That everyday convenience is exactly what Section 515 guarantees.
| Category of representative | Eligible under Section 515? | Key condition |
|---|
| Relative or regular employee | Yes | Written authorisation required |
| Officer of a Scheduled Bank | Yes | Assessee must have an account/dealings with the bank |
| Legal practitioner (advocate) | Yes | Entitled to practise in a civil court in India |
| Chartered Accountant | Yes | Valid Certificate of Practice; no conflict of interest |
| Income-tax Practitioner (ITP) | Yes | Registered under earlier Acts / prescribed qualification |
| Dismissed/removed govt servant | No (permanent bar) | Disqualified |
| Convicted of tax offence/fraud | No (approx. 10-year bar) | From date of conviction / as directed |
| Undischarged insolvent | No | Barred during insolvency |
| Examination on oath (Sec 246) | Personal attendance mandatory | Representative cannot substitute |
Related sections
Section 288 (Act 1961) — Appearance by authorised representative (predecessor) Section 246 — Personal attendance / examination on oath Section 514 — Definition of "accountant" and prescribed authorities Section 268 — Appeals to the Appellate Tribunal (ITAT) Section 356 — Faceless assessment scheme Section 470 — Power of the Board (CBDT) to make rules
Frequently asked questions
Can I let my Chartered Accountant attend an income-tax hearing instead of me?
Yes. Section 515 lets you authorise a Chartered Accountant in writing to appear and argue on your behalf before any income-tax authority or the ITAT. You do not need to attend personally except where you are called for examination on oath.
Do I need any specific form to appoint an authorised representative?
You must give a written authorisation — commonly a Power of Attorney, Vakalatnama for an advocate, or the prescribed authorisation form (traditionally Form 49). A verbal or unsigned authority is not valid.
Is there any situation where I must appear in person?
Yes. If the income-tax authority requires you to be examined on oath under the related provision (Section 246), you must attend personally. A representative cannot answer sworn factual questions for you.
Who cannot act as my authorised representative?
A person dismissed or removed from government service, an undischarged insolvent, someone convicted of a tax offence or fraud (barred for a period), or a professional disqualified for misconduct cannot represent you.
Can a company secretary or cost accountant represent me?
They can appear in the capacities recognised by the Act and rules (for example as prescribed persons or in specified roles). Full-scope representation and audit-type certification is centred on Chartered Accountants, advocates and other eligible persons listed in the section.
What if a representative is wrongly disqualified for misconduct?
Section 515 protects natural justice — no disqualification order can be passed without a hearing, the person can appeal to the CBDT within one month, and the order does not take effect for one month or until the appeal is decided.
Am I still responsible for the return if my CA files it?
Yes. Authorising a representative does not transfer your legal responsibility. You remain liable for the correctness of your return, disclosures and any tax, interest or penalty.
C
CA Rajat Agrawal
Chartered Accountant, EaseValue · Reviewed 05 Jul 2026
This explainer is prepared and reviewed by EaseValue's tax team, based on the text of the Income-tax Act, 2025 (as amended by the Finance Act, 2026).
Disclaimer: This page explains the law in general terms for education and is not professional advice. The Income-tax Act, 2025 takes effect from 1 April 2026; provisions, thresholds and interpretations may change. Please confirm your specific position with our team before acting.
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