Income Tax Act, 1961
Section 269-O. APPEARANCE BY AUTHORISED REPRESENTATIVE OR REGISTERED VALUER.
Any person who is entitled or required to attend before a competent authority or the Appellate Tribunal in any proceeding under this Chapter, otherwise than when required to attend personally for examination on oath or affirmation, may attend –
(a) By any authorised representative in connection with any matter;
(b) By a registered valuer in connection with any matter relating to the valuation of any immovable property for the purposes of this Chapter or the estimation of the amount by which the compensation payable under sub-section (1) of section 269J for the acquisition of any immovable property may be reduced or, as the case may be, increased in accordance with the provisions of clause (a) or clause (b) of sub-section (2) of that section.
Explanation : In this section, – (i) “Authorised representative” has the same meaning as in section 288;
(ii) “Registered valuer” has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).