Income Tax Act, 2025
Section 2: Subs. by s. 55, ibid., for “sub-section (2)” (w.r.e.f. 12017).
2. Subs. by s. 55, ibid., for “sub-section (2)” (w.r.e.f. 12017).
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(k) “reporting entity” means the constituent entity including the parent entity or the alternate
reporting entity, that is required to furnish a report of the nature referred to in
sub-section (2);
(l) “systemic failure” with respect to a country or territory means that the country or territory has
an agreement with India providing for exchange of report of the nature referred to in sub-section (2),
but—
(i) in violation of the said agreement, it has suspended automatic exchange; or
(ii) has persistently failed to automatically provide to India the report in its possession in
respect of any international group having a constituent entity resident in India.]
1[287. Publication of information respecting assessees in certain cases.—(1) If the Central
Government is of opinion that it is necessary or expedient in the public interest to publish the names of
any assessees and any other particulars relating to any proceedings 2[or prosecutions] under this Act in
respect of such assessees, it may cause to be published such names and particulars in such manner as it
thinks fit.
3[(2) No publication under this section shall be made in relation to any penalty imposed under this Act
until the time for presenting an appeal to the 4[*** Commissioner (Appeals)] has expired without an
appeal having been presented or the appeal, if presented, has been disposed of.]
Explanation.—In the case of a firm, company or other association of persons, the names of the
partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company,
or the members of the association, as the case may be, may also be published if, in the opinion of the
Central Government, the circumstances of the case justify it.]
5[287A. Appearance by registered valuer in certain matters.—Any assessee who is entitled or
required to attend before any income-tax authority or the Appellate Tribunal in connection with any
matter relating to the valuation of any asset, otherwise than when required under section 131 to attend
personally for examination on oath or affirmation, may attend by a registered valuer.
Explanation.—In this section, “registered valuer” has the same meaning as in clause (oaa) of
section 2 of the Wealth-tax Act, 1957 (27 of 1957).
288. 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
“reporting entity” means the constituent entity including the parent entity or the alternate
reporting entity, that is required to furnish a report of the nature referred to in
sub-section
“systemic failure” with respect to a country or territory means that the country or territory has
an agreement with India providing for exchange of report of the nature referred to in sub-section
in violation of the said agreement, it has suspended automatic exchange; or
has persistently failed to automatically provide to India the report in its possession in
respect of any international group having a constituent entity resident in India.]
1[287. Publication of information respecting assessees in certain cases.—
If the Central
Government is of opinion that it is necessary or expedient in the public interest to publish the names of
any assessees and any other particulars relating to any proceedings 2[or prosecutions] under this Act in
respect of such assessees, it may cause to be published such names and particulars in such manner as it
thinks fit.
3[
No publication under this section shall be made in relation to any penalty imposed under this Act
until the time for presenting an appeal to the 4[*** Commissioner
of
section 2 of the Wealth-tax Act, 1957 (27 of 1957).
288. Appearance by authorised representative.—
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.
For the purposes of this section, “authorised representative” means a person authorised by the
assessee in writing to appear on his behalf, being—
a person related to the assessee in any manner, or a person regularly employed by the assessee;
or