Gift-tax Act,1958
Act No : 18
Section :
Appearance before Gift-tax authorities by authorised representatives.
2[43.Appearance before Gift-tax authorities by authorised representatives. Any assessee who is entitled to or required to attend before any Gift-tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any Income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act.]