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These are the latest notifications issued by CBDT on Income Tax which have been published recently. The notifications are open for discussion and we invite expert comments from our members on its applicability and effect on relevant issues.

NOTIFICATION NO. 00/2018,DATED: 09-10-2018

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3 weeks 4 days ago #7466 by amit
NOTIFICATION NO. 00/2018,DATED: 09-10-2018

October 09, 2018

F. No.370149/170/2018-TPL

S.O.5194 (E).—Whereas, sub-section (1) of section 48 of the Prohibition of Benami Property Transactions Act,1988 (45 of 1988)(hereafter referred to as the said Act) provides that a person preferring an appeal to the Appellate Tribunal under said Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal; sub-section (2) of section 48 of the said Act provides that the Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal; the Explanation to section 48 of the said Act defines the term “authorised representative” for the purposes of said section;

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