43. APPEARANCE BEFORE Gift Tax AUTHORITIES BY AUTHORISED REPRESENTATIVES. –
1[43. Appearance before Gift Tax authorities by authorised representa-tives.—An 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.
1. Subs. by Act 53 of 1962, sec. 34 (w.e.f. 1-4-1963).