Section 515 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 515 of the Income-tax Act, 2025 says who may attend before an income-tax authority or the Appellate Tribunal on an assessee's behalf. It lists the persons who qualify, defines who counts as an "accountant" for this purpose, disqualifies certain persons, and gives a route of appeal against a disqualification order.
This explanation is as per the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026. Under section 1(3) the Act came into force on the 1st April, 2026, save as otherwise provided. Later amendments, rules and notifications should be checked.
An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal may attend through an authorised representative, who must be authorised in writing and fall in one of nine classes. The right does not apply where the assessee must attend personally for examination on oath under section 246. Persons dismissed from Government service, convicted of certain offences, insolvent or convicted of fraud are not qualified. A disqualification order made by an authority can be appealed to the Board within one month. Help with representation is available through our legal consultation service.
Sub-sections (1) and (2): the right to be represented
An assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal for any proceeding under the Act, may attend through an authorised representative. This does not apply where the assessee is required to attend personally for examination on oath or affirmation under section 246 (see our note on summons powers).
Sub-section (3)(a): who is an authorised representative
An "authorised representative" is a person authorised by the assessee, in writing, to appear on his behalf, being:
| Clause | Person |
|---|---|
| (i) | A person related to or regularly employed by the assessee in any manner |
| (ii) | Any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings |
| (iii) | Any legal practitioner entitled to practise in any civil court in India |
| (iv) | An accountant |
| (v) | Any person who has passed any accountancy examination recognised by the Board |
| (vi) | Any person who has acquired such educational qualifications as may be prescribed |
| (vii) | A 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 that territory on behalf of an assessee otherwise than as an employee or relative of that assessee |
| (viii) | Any other person who was an authorised representative in accordance with section 288(2)(vii) of the Income-tax Act, 1961 (43 of 1961) |
| (ix) | Any other person as may be prescribed |
Clauses (vii) and (viii) refer to the 1961 Act as printed; nothing more is said about that Act here. The educational qualifications in clause (vi) and the persons in clause (ix) are left to the Income-tax Rules, 2026.
Sub-section (3)(b): who is an "accountant"
"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 the following (except for representing the assessee under sub-section (1)):
- (i) for an assessee that is a company, a person not eligible for appointment as its auditor under section 141(3) of the Companies Act, 2013 (18 of 2013);
- (ii) in any other case:
- (A) the assessee himself, or, for a firm, association of persons or Hindu undivided family, any partner or member;
- (B) for a registered non-profit organisation, any person referred to in section 355(h)(i), (ii), (iii) or (iv);
- (C) for any other person, the person competent to verify the return under section 263 as per section 265;
- (D) any relative of any person in (A), (B) or (C);
- (E) an officer or employee of the assessee;
- (F) an individual who is a partner of, or in the employment of, an officer or employee of the assessee;
- (G) an individual who, or whose relative or partner, holds a security of or interest in the assessee, is indebted to the assessee, or has given a guarantee or security for a third person's indebtedness to the assessee, where the face value of the security or interest, or the debt, or the guarantee, in the case of the relative does not exceed Rs. 1,00,000 (sub-clauses (I), (II) and (III));
- (H) a person who, directly or indirectly, has a business relationship with the assessee of the prescribed nature; and
- (I) a person convicted by a court of an offence involving fraud, where ten years have not elapsed since conviction.
The words in square brackets, "except for representing the assessee under sub-section (1)", are printed in the text; the effect is that these exclusions are for the purposes of the definition outside sub-section (1). The Chartered Accountants Act, 1949 and the Companies Act, 2013 are other laws; check them for their own provisions.
Sub-section (4): persons not qualified to represent
No person shall be qualified to represent an assessee under sub-section (1) if he:
- (a) has been dismissed or removed from Government service;
- (b) has been convicted of an offence connected with any income-tax proceeding, or has had a penalty imposed under the Act, except a penalty imposed under section 271(1)(ii) or 272A(1)(d) of the Income-tax Act, 1961 (43 of 1961) or section 465(1)(d) of this Act;
- (c) has become an insolvent; or
- (d) has been convicted by a court for an offence involving fraud.
The period of disqualification:
| Clause | Period |
|---|---|
| (a) | For all times |
| (b) | Such time as the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may by order determine |
| (c) | The period during which the insolvency continues |
| (d) | Ten years from the date of conviction |
Sub-section (5): misconduct
- (a) A legal practitioner or accountant found guilty of misconduct in his professional capacity by the authority authorised to institute disciplinary proceedings against him: that order affects his right to attend before an income-tax authority in the same manner as it affects his right to practise.
- (b) A person who is not a legal practitioner or accountant, found guilty of misconduct in any income-tax proceedings by the prescribed income-tax authority, may be directed by that authority that he shall henceforth be disqualified from representing an assessee.
Sub-section (6): safeguards
Every order or direction under sub-section (4)(b) or (5)(b) is subject to the following:
- (a) no such order may be made unless he has been given a reasonable opportunity of being heard;
- (b) he may, within one month of the order, appeal to the Board to have it cancelled; and
- (c) the order does not take effect until one month has passed, or, if an appeal is filed, until the appeal is disposed of.
Sub-section (7): earlier disqualifications
A person disqualified to represent an assessee by virtue of section 61(3) of the Indian Income-tax Act, 1922 (11 of 1922) or section 288(5) of the Income-tax Act, 1961 (43 of 1961) is disqualified to represent an assessee under sub-section (1). The references are quoted as printed.
Sub-section (8): "relative"
For an individual, "relative" means: (a) spouse; (b) brother or sister; (c) brother or sister of the spouse; (d) any lineal ascendant (maternal or paternal) or descendant; (e) any lineal ascendant or descendant of the spouse; (f) the spouse of a person in (b), (c), (d) or (e); and (g) any lineal descendant of a brother or sister of either the individual or the spouse.
A worked example (names assumed)
Pinnacle Trading Company Private Limited wants to be represented in an assessment by Mr. Raghav, a chartered accountant with a valid certificate of practice. (All names and facts are assumed.)
- Mr. Raghav is authorised in writing by the company, as sub-section (3)(a) requires.
- As an "accountant" under clause (iv), he qualifies, provided he is not excluded by sub-section (3)(b)(i): if he were not eligible to be appointed auditor of the company under section 141(3) of the Companies Act, 2013, he would be outside the definition for those purposes (except for representation under sub-section (1), as the bracketed words state).
- Suppose Mr. Raghav had earlier been convicted of an offence connected with an income-tax proceeding. Under sub-section (4)(b) he is not qualified for the time the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner determines by order. If such an order is made without a hearing, sub-section (6)(a) is not met. If it is made, Mr. Raghav has one month to appeal to the Board, and the order does not take effect for one month or, if he appeals, until disposal of the appeal.
Need help choosing a representative?
Before appointing someone to appear in your matter, check that the person falls in one of the classes in sub-section (3)(a) and is not disqualified under sub-section (4) or (5). Our legal consultation team can help you set up representation properly.
Key takeaways
- An assessee may attend through an authorised representative, authorised in writing (section 515(1), (3)(a)).
- Personal attendance is required for examination on oath under section 246 (section 515(2)).
- Nine classes of representative are listed, including relatives, bank officers, legal practitioners and accountants.
- Dismissal from Government service, certain convictions, insolvency and fraud convictions disqualify; periods are fixed in sub-section (4).
- A disqualification order under sub-section (4)(b) or (5)(b) needs a hearing, is appealable to the Board within one month, and takes effect only after one month or disposal of the appeal.
Read next
- Sections 512 to 514: publication of information and registered valuers
- Sections 516 to 521: rounding off, receipts, indemnity, immunity and cognizance of offences
- Section 246: summons powers
- Chapter XXIII guide: miscellaneous provisions
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.