Income Tax Act, 2025
Section 5: Ins. by Act 45 of 1972, s. 6 (w.e.f. 11973).
5. Ins. by Act 45 of 1972, s. 6 (w.e.f. 11973).
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(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 recognised in this behalf by the
Board; or
(vi) any person who has acquired such educational qualifications as the Board may prescribe for
this purpose; or
1[(via) any person who, before the coming into force of this Act 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 in the capacity of an employee or relative
of that assessee; or]
(vii) any other person who, immediately before the commencement of this Act, was an
income-tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the Indian
Income-tax Act, 1922 (11 of 1922), and was actually practicing as such.
2[Explanation.—In this section, “accountant” means a chartered accountant as defined in clause (b) of
sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid
certificate of practice under sub-section (1) of section 6 of that Act, but does not include [except for the
purposes of representing the assessee under sub-section (1)]—
(a) in case of an assessee, being a company, the person who is not eligible for appointment as an
auditor of the said company in accordance with the provisions of sub-section (3) of section 141 of the
Companies Act, 2013 (18 of 2013); or
(b) in any other case,—
(i) the assessee himself or in case of the assessee, being a firm or association of persons or
Hindu undivided family, any partner of the firm, or member of the association or the family;
(ii) in case of the assessee, being a trust or institution, any person referred to in clauses (a),
(b), (c) and (cc) of sub-section (3) of section 13;
(iii) in case of any person other than persons referred to in sub-clauses (i) and (ii), the person
who is competent to verify the return under section 139 in accordance with the provisions
of section 140;
(iv) any relative of any of the persons referred to in sub-clauses (i), (ii) and (iii);
(v) an officer or employee of the assessee;
(vi) an individual who is a partner, or who is in the employment, of an officer or employee of
the assessee;
1. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s. 3(2) part II and the Schedule
(w.e.f. 11963).
† Goa has now become a State by Act 18 of 1987, s. 5 (w.e.f. 301987).
any officer of a Scheduled Bank with which the assessee maintains a current account or has
other regular dealings; or
any legal practitioner who is entitled to practise in any civil court in India; or
an accountant; or
any person who has passed any accountancy examination recognised in this behalf by the
Board; or
any person who has acquired such educational qualifications as the Board may prescribe for
this purpose; or
1[
any person who, before the coming into force of this Act 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 in the capacity of an employee or relative
of that assessee; or]
any other person who, immediately before the commencement of this Act, was an
income-tax practitioner within the meaning of clause
of sub-section
of section 61 of the Indian
Income-tax Act, 1922 (11 of 1922), and was actually practicing as such.
2[Explanation.—In this section, “accountant” means a chartered accountant as defined in clause
of
sub-section
of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid
certificate of practice under sub-section
of section 6 of that Act, but does not include [except for the
purposes of representing the assessee under sub-section
in case of an assessee, being a company, the person who is not eligible for appointment as an
auditor of the said company in accordance with the provisions of sub-section
of section 141 of the
Companies Act, 2013 (18 of 2013); or
in any other case,—
the assessee himself or in case of the assessee, being a firm or association of persons or
Hindu undivided family, any partner of the firm, or member of the association or the family;
in case of the assessee, being a trust or institution, any person referred to in clauses
and
of sub-section
of section 13;
in case of any person other than persons referred to in sub-clauses
and
any relative of any of the persons referred to in sub-clauses
and
an officer or employee of the assessee;
an individual who is a partner, or who is in the employment, of an officer or employee of
the assessee;
1. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s. 3
part II and the Schedule
(w.e.f. 11963).
† Goa has now become a State by Act 18 of 1987, s. 5 (w.e.f. 301987).