Section 288 — Appearance by authorised representative.

Appearance by authorised representative.—(1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative. (2) For the purposes of this section, “authorised representative” means a person authorised by the assessee in writing to appear on his behalf, being— (i) a person related to the assessee in any manner, or a person regularly employed by the assessee; or

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