Income Tax Act, 2025
Section 3: Ins. by Act 28 of 2016, s. 114 (w.e.f. 12017).
3. Ins. by Act 28 of 2016, s. 114 (w.e.f. 12017).
4. Subs. by Act 20 of 2015, s. 79, for certain words, brackets and letter (w.e.f. 12015).
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(b) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection
with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that
he shall thenceforth be disqualified to represent an assessee under sub-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be
subject to the following conditions, namely:—
(a) no such order or direction shall be made in respect of any person unless 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 to the Board to have the order or direction cancelled; and
(c) no such order or direction shall take effect until the expiration of one month from the making
thereof, or, where an appeal has been preferred, until the disposal of the appeal.
(7) A person disqualified to represent an assessee by virtue of the provisions of sub-section (3) of
section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee
under sub-section (1).
1[Explanation.—For the purposes of this section, “relative” in relation to an individual, means—
(a) spouse of the individual;
(b) brother or sister of the individual;
(c) brother or sister of the spouse of the individual;
(d) any lineal ascendant or descendant of the individual;
(e) any lineal ascendant or descendant of the spouse of the individual;
(f) spouse of a person referred to in clause (b), clause (c), clause (d) or clause (e);
(g) any lineal descendant of a brother or sister of either the individual or the spouse of the
individual.]
2[288A. Rounding off of income.—3[The amount of total income] computed in accordance with
the foregoing provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for
this purpose any part of a rupee consisting of paise shall be ignored and thereafter if such amount is
not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be
increased to the next higher amount which is a multiple of ten and if the last figure is less than five,
the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so
rounded off shall be deemed to be the total income of the assessee for the purposes of this Act.]
4* * * * *
5[288B. Rounding off amount payable and refund due.—Any amount payable, and the amount
of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten
rupees and for this purpose any part of a rupee consisting of paise shall be ignored and thereafter if
such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount
shall be increased to the next higher amount which is a multiple of ten and if the last figure is less
than five, the amount shall be reduced to the next lower amount which is a multiple of ten.]
who is not a legal practitioner or an accountant, is found guilty of misconduct in connection
with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that
he shall thenceforth be disqualified to represent an assessee under sub-section
Any order or direction under clause
of sub-section
or clause
of sub-section
shall be
subject to the following conditions, namely:—
no such order or direction shall be made in respect of any person unless he has been given a
reasonable opportunity of being heard;
any person against whom any such order or direction is made may, within one month of the
making of the order or direction, appeal to the Board to have the order or direction cancelled; and
no such order or direction shall take effect until the expiration of one month from the making
thereof, or, where an appeal has been preferred, until the disposal of the appeal.
A person disqualified to represent an assessee by virtue of the provisions of sub-section
of
section 61 of the Indian Income-tax Act, 1922 (11 of 1922), shall be disqualified to represent an assessee
under sub-section
spouse of the individual;
brother or sister of the individual;
brother or sister of the spouse of the individual;
any lineal ascendant or descendant of the individual;
any lineal ascendant or descendant of the spouse of the individual;
spouse of a person referred to in clause
or clause
any lineal descendant of a brother or sister of either the individual or the spouse of the
individual.]
2[288A. Rounding off of income.—3[The amount of total income] computed in accordance with
the foregoing provisions of this Act shall be rounded off to the nearest multiple of ten rupees and for
this purpose any part of a rupee consisting of paise shall be ignored and thereafter if such amount is
not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be
increased to the next higher amount which is a multiple of ten and if the last figure is less than five,
the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so
rounded off shall be deemed to be the total income of the assessee for the purposes of this Act.]
4* * * * *
5[288B. Rounding off amount payable and refund due.—Any amount payable, and the amount
of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten
rupees and for this purpose any part of a rupee consisting of paise shall be ignored and thereafter if
such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount
shall be increased to the next higher amount which is a multiple of ten and if the last figure is less
than five, the amount shall be reduced to the next lower amount which is a multiple of ten.]