Sections 77-78 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.
Sections 77 and 78 say who can appear in place of an assessee. Section 77 lets an assessee attend through an approved valuer in a valuation matter. Section 78 lets an assessee attend through an authorised representative in any proceeding under the Act, lists who can be one, who cannot, and for how long a disqualification can last. Both give way where the assessee must attend personally for examination on oath or affirmation under section 8. Our legal dispute resolution team can help an assessee decide who should appear.
As per the Act as enacted and published in the Gazette of India on 27 May 2015, an assessee may attend through a valuer approved by the Principal Commissioner or the Commissioner in a matter about the valuation of an asset (section 77), and through an authorised representative in any proceeding under the Act (section 78). Neither applies where the assessee is required to attend personally for examination on oath or affirmation under section 8. A person dismissed from Government service, or found guilty of professional misconduct, is not qualified to represent.
Section 77: appearance by approved valuer
The marginal note reads "Appearance by approved valuer in certain matters".
Sub-section (1). Any assessee who is entitled or required to attend before any tax authority or the Appellate Tribunal, in connection with any matter relating to the valuation of any asset, may attend through a valuer approved by the Principal Commissioner or the Commissioner in accordance with such rules as may be prescribed.
Sub-section (2). Sub-section (1) does not apply where the assessee is required to attend personally for examination on oath or affirmation under section 8.
The point of section 77 is that valuation of an asset, which is central to the charge in section 3 and the computation in section 5, can be handled by a valuer approved for the purpose, and the assessee need not attend in person for that matter. Our articles on section 3 and section 5 explain the charge and computation. The procedure for approval of a valuer is left to rules under section 85(2)(j); the sources do not include a rule that prescribes that procedure among rules 1 to 12, and this article does not describe one.
Section 78: appearance by authorised representative
The marginal note reads "Appearance by authorised representative".
Sub-section (1). Any assessee entitled or required to attend before any tax authority or the Appellate Tribunal in connection with any proceeding under the Act may attend through an authorised representative.
Sub-section (2). Sub-section (1) does not apply where the assessee is required to attend personally for examination on oath or affirmation under section 8. Section 8 is explained in our article on sections 8 and 9.
Sub-section (3): who can be an authorised representative. A person authorised by the assessee in writing to appear on his behalf, being:
- (a) a person related to the assessee in any manner, or a person regularly employed by the assessee;
- (b) any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings;
- (c) any legal practitioner who is entitled to practise in any civil court in India;
- (d) an accountant;
- (e) any person who has passed any accountancy examination recognised in this behalf by the Board; or
- (f) any person who has acquired such educational qualifications as may be prescribed.
The Explanation says that "accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 who holds a valid certificate of practice under sub-section (1) of section 6 of that Act. The reference is quoted as printed in 2015, and the current law should be checked.
Sub-section (4): who is not qualified. The following persons shall not be qualified to represent an assessee under sub-section (1):
- (a) a person who has been dismissed or removed from Government service;
- (b) a legal practitioner, or an accountant, who is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him;
- (c) a person, not being a legal practitioner or an accountant, who is found guilty of misconduct in any tax proceedings by such authority as may be prescribed.
Sub-section (5): length of disqualification. The Principal Chief Commissioner or the Chief Commissioner may, by an order in writing, specify the period up to which the disqualification under sub-section (4) shall continue, having regard to the nature of misconduct, and it shall not exceed (i) for clauses (a) and (c), a period of ten years, and (ii) for clause (b), the period for which the legal practitioner or accountant is not entitled to practise.
Sub-section (6): fraud. A person shall not be allowed to appear as an authorised representative if he has committed any fraud or misrepresented the facts which resulted in loss to the revenue and that person has been declared as such by an order of the Principal Chief Commissioner or the Chief Commissioner.
A person who is disqualified under sub-section (4) or (6) cannot appear, whatever the assessee authorises in writing.
The Rules that fill in section 78
Two of the Rules as notified on 2 July 2015 fill gaps in section 78. Rule 10 says the educational qualifications for clause (f) of sub-section (3) are the same as those prescribed in rule 51 of the Income-tax Rules, 1962 (quoted as printed in the Rules; the current Rules should be checked). Rule 11 names the authority for clause (c) of sub-section (4): the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the tax practitioner is alleged to be guilty of misconduct. See our article on Rules 9 to 12 and Forms 6 and 7. Later amendment rules should be checked.
Sections 77 and 78 at a glance
| Point | Section 77 (as enacted) | Section 78 (as enacted) |
|---|---|---|
| Who may appear for the assessee | Valuer approved by the Principal Commissioner or the Commissioner | Authorised representative authorised in writing |
| Subject | Matter relating to valuation of an asset | Any proceeding under the Act |
| Before whom | Any tax authority or the Appellate Tribunal | Any tax authority or the Appellate Tribunal |
| Exception | Personal attendance for examination on oath or affirmation under section 8 | Same |
| Rule-making link | Approval procedure under section 85(2)(j) | Educational qualifications (rule 10) and authority for clause (c) (rule 11) |
A worked example
Nisha Kapoor, an assessee under the Act, is called to the Assessing Officer's office about the value of a flat she owns abroad. She authorises in writing a chartered accountant with a valid certificate of practice to appear. Under section 78(3)(d), an accountant qualifies. The question is purely about valuation, so she could also have attended through a valuer approved by the Principal Commissioner or the Commissioner under section 77. Later the Assessing Officer issues a summons under section 8 requiring her to attend personally for examination on oath. Neither section 77 nor section 78 helps her there: both say the provision does not apply where personal attendance for examination on oath or affirmation is required under section 8. Separately, a representative who has been found guilty of professional misconduct by the authority entitled to institute disciplinary proceedings would be disqualified under section 78(4)(b) for the period stated in section 78(5)(ii).
Points the text leaves open
The Act as enacted does not say how a written authorisation must look, or whether it must be filed with the tax authority. It does not say what a valuer approval looks like. It does not name the authority for the misconduct finding in section 78(4)(c) beyond "such authority as may be prescribed", and rule 11 then supplies it. This article does not add any procedure.
References and what to check
The sections are read as enacted, and the Rules as notified on 2 July 2015. Later Finance Act amendments and amendment rules should be checked. References to other laws are quoted as printed in 2015; the current law should be checked.
Need help choosing who appears for you?
If you are unsure whether someone can appear for you in a matter under this Act, or want to prepare for a hearing, our legal dispute resolution team can go through the provisions and the documents with you.
Key takeaways
- An assessee may attend through an approved valuer in a valuation matter (section 77) and through an authorised representative in any proceeding (section 78).
- Neither applies where personal attendance for examination on oath or affirmation is required under section 8.
- The representative must be authorised in writing and fall within the list in section 78(3).
- A person dismissed from Government service, or found guilty of misconduct, is not qualified, for a period of up to ten years or as the profession's bar lasts.
- Rules 10 and 11 of the 2015 Rules fill in the qualifications and the authority.
- Check later Finance Act amendments before acting.
Read next
- Sections 8 and 9: powers of discovery, evidence and judicial proceedings
- Rules 9 to 12: declaration Form 6, acknowledgement and rounding off
- Sections 74 to 76: service and authentication of notices
- How to file an income tax appeal (CIT-A)
Disclaimer: Based on the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as enacted and published in the Gazette of India on 27 May 2015, and on the Rules of 2015 as notified on 2 July 2015, as consulted on 2 October 2026. Later Finance Act amendments, amendment rules and the current income-tax law should be checked. This article is general information, not legal advice; check the official text before acting.