Authorized Representative Letter for IT Proceedings — Draft

LETTER OF AUTHORITY / MEMORANDUM OF APPEARANCE
(Authorisation of Authorised Representative under section 288 of the
Income-tax Act, 1961 read with Rule 48/49 of the Income-tax Rules, 1962)

Name of Assessee   : [Name of Assessee]
PAN                : [ABCDE1234F]
Assessment Year    : [A.Y. 20__-__] [/ "all pending years" as applicable]
Proceeding         : [Assessment u/s 143(3) / Reassessment u/s 147 /
                     Appeal before CIT(A) / Penalty / Rectification, etc.]
Notice/DIN Ref.    : [___] dated [DD/MM/YYYY]
Date               : [DD/MM/YYYY]

To,
The Assessing Officer / Appellate Authority / [Assessment Unit, NFAC],
Income-tax Department.

Subject: Authorisation of Authorised Representative under section 288 for
         income-tax proceedings of [Name of Assessee], PAN [ABCDE1234F] —
         reg.

Respected Sir/Madam,

1.  I/We, [Name of Assessee], [S/o / D/o / a company incorporated under the
    Companies Act, 2013 / a partnership firm], PAN [ABCDE1234F], residing
    at / having registered office at [Address], do hereby appoint and
    authorise:

        [Name of Representative],
        [Chartered Accountant (Membership No. FRN/M.No. ______) /
         Advocate (Enrolment No. ______) / Income-tax Practitioner],
        of M/s [Firm Name], having office at [Address],
        e-mail [___], mobile [___],

    who is qualified to represent the assessee under section 288(2) of the
    Income-tax Act, 1961, to be my/our Authorised Representative.

2.  The said Authorised Representative is empowered, on my/our behalf, to:
    (a) appear before any income-tax authority / Assessment Unit / Appellate
        Authority (including through the e-Proceedings facility and video
        conferencing) in connection with the above proceeding(s);
    (b) receive notices and communications, file returns, letters,
        submissions, replies, paper-books, evidence and applications;
    (c) inspect and obtain copies of the assessment/appeal records;
    (d) tender explanations, produce books of account and documents, and
        make statements on facts;
    (e) file, prosecute, compromise or withdraw appeals/applications as
        may be necessary, and to do all such acts incidental thereto.

3.  I/We ratify and confirm all acts lawfully done by the said Authorised
    Representative in pursuance of this authority. This authority shall
    remain in force until revoked in writing.

4.  The above-named Authorised Representative has signed below in token of
    acceptance of this appointment.

Yours faithfully,

For [Name of Assessee]

______________________________
[Signature of Assessee / Karta / Director / Partner]
Name : [Name]     Designation/Status: [___]
PAN  : [ABCDE1234F]
Place: [City]     Date: [DD/MM/YYYY]

ACCEPTED
I accept the above appointment as Authorised Representative under section
288 of the Income-tax Act, 1961 and confirm that I am duly qualified to so
appear.

______________________________
[Signature of Authorised Representative]
Name : [Name]     Membership/Enrolment No.: [___]
Firm : [Firm Name]     Place: [City]     Date: [DD/MM/YYYY]