Authorised Representative and Registered Valuer under the Income Tax Act 2025: Who Can Appear for You
Under the Income-tax Act, 2025, an assessee who is entitled or required to attend before an income-tax authority or the Appellate Tribunal may send an authorised representative instead (section 515). If the matter is about the value of an asset, the assessee may send a registered valuer (sections 513 and 514). Neither can replace the assessee when the assessee must attend personally for examination on oath under section 246.
This guide covers who qualifies as each, who is barred, how a valuer registers, and the fee ceiling a valuer may charge. Every point comes from the Act (as amended by the Finance Act, 2026) and the Income-tax Rules, 2026, with the section or rule number beside it. Last reviewed against that text on 10 November 2026. It is information, not advice on a specific case.
Who can appear before the income-tax department on my behalf?
Section 515(1) lets an assessee attend through an authorised representative in any proceeding under the Act. Section 515(3)(a) says the person must be authorised in writing and must fall in one of these groups:
| Clause | Who | Extra detail from the rules |
|---|---|---|
| (i) | A person related to, or regularly employed by, the assessee, "in any manner" | The Act says "related to", not "relative". The defined term "relative" (section 515(8): spouse, siblings, spouse's siblings, lineal ascendants and descendants, and certain family members of those persons) is used only in the accountant exclusions below |
| (ii) | An officer of a scheduled bank where the assessee has a current account or regular dealings | |
| (iii) | A legal practitioner entitled to practise in a civil court in India | |
| (iv) | An accountant, meaning a chartered accountant with a valid certificate of practice (section 515(3)(b)) | The independence exclusions below do not apply when the accountant represents the assessee under section 515(1) |
| (v) | A person who has passed an accountancy examination recognised by the Board | Rule 251 lists the recognised examinations, such as the final examination of the Institute of Cost Accountants of India and the ICSI final examination |
| (vi) | A person with prescribed educational qualifications | Rule 252: a degree in Commerce or Law from an Indian university or a foreign university recognised as equivalent |
| (vii), (viii) | Persons who already appeared in the older territories or were authorised representatives under the earlier Act | Transitional categories |
| (ix) | Any other prescribed person | Rule 254: for a company or LLP, the interim resolution professional, resolution professional or liquidator appointed by the Adjudicating Authority under the Insolvency and Bankruptcy Code, 2016 |
When can the assessee not send a representative?
Section 515(2) and section 513(2) carve out the same exception. If the assessee is required to attend personally for examination on oath or affirmation under section 246, a representative or valuer cannot go in the assessee's place. Section 246 is the power of income-tax authorities to enforce attendance and examine a person on oath.
The valuer route in a valuation matter is an option, not a rule. Section 515 still applies to the same proceeding, so an assessee may use an authorised representative for the wider case and a registered valuer for the valuation point.
Which chartered accountants cannot act as "accountant" representatives?
Being a chartered accountant with a valid certificate of practice is not enough for every client. Section 515(3)(b) excludes the following from the term "accountant", except for representing the assessee under section 515(1). In practice this bites in other parts of the Act that use the same definition, such as rule 189(4)(a), which uses it for audited balance sheets. The exclusions are:
- Company assessee: a person not eligible to be appointed auditor of that company under section 141(3) of the Companies Act, 2013.
- Any other assessee: the assessee himself, or a partner or member of a firm, AOP or HUF assessee; for a registered non-profit organisation, the persons named in section 355(h)(i) to (iv); for others, the person competent to verify the return under section 263 as per section 265; relatives of those persons; an officer or employee of the assessee; and an individual who is a partner or employee of an officer or employee of the assessee.
- An individual who, or whose relative or partner, holds a security of or interest in the assessee, is indebted to it, or has guaranteed a third person's debt to it. The Rs 1,00,000 limits in section 515(3)(b)(ii)(G) apply to the relative's holding, debt or guarantee, so read the clause for the exact test.
- A person with a business relationship with the assessee of the prescribed nature with the assessee (rule 253 excludes professional services an auditor is allowed to provide, and ordinary commercial sales to the auditor as a customer at fair market price).
- A person convicted of an offence involving fraud, until ten years have passed from the conviction.
Who is barred from representing an assessee?
Section 515(4) disqualifies four kinds of person from representing an assessee:
| Who | For how long |
|---|---|
| Dismissed or removed from Government service | All times |
| Convicted of an offence connected with an income-tax proceeding, or penalised under the Act (some old-law penalties and section 465(1)(d) are excluded from this clause) | The period a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner fixes by order |
| Insolvent | While the insolvency continues |
| Convicted by a court of an offence involving fraud | Ten years from the date of conviction |
Section 515(5) adds misconduct. A legal practitioner or accountant found guilty of professional misconduct by the body that disciplines them loses the right to appear before tax authorities to the same extent they lose the right to practise. Any other representative found guilty of misconduct in income-tax proceedings by the prescribed authority can be directed never to represent an assessee again (the prescribed authority is defined in rule 250(c)).
What protection does a representative get before being barred?
Under section 515(6), an order under section 515(4)(b) or (5)(b) needs three safeguards: a reasonable opportunity of being heard; a right to appeal to the Board within one month; and no effect until one month has passed, or, if an appeal is filed, until it is decided. For a misconduct disqualification of a registered practitioner under section 515(5)(b), rules 261 to 267 prescribe an inquiry first, and under rule 265(2) the prescribed authority records its findings on each charge and passes the order.
How does a non-CA, non-lawyer practitioner get registered?
Persons qualifying under section 515(3)(a)(v) or (vi) are defined as "authorised income-tax practitioners" (rule 250(b)), and rule 256 lets those qualifying under (v), (vi), (vii) or (viii) apply for the register kept by the specified authority (rules 250 and 255). The steps in rules 256 and 257:
- Apply in Form No. 171 to the Chief Commissioner or Commissioner in whose area you practise, with documents proving eligibility.
- You must have practised before income-tax authorities for not less than one year on the date of application.
- If satisfied, the authority enters your name in the register and issues a certificate of registration.
Someone already registered under the 1961 Act with a valid certificate on 31 March 2026 stays registered but must file the Form No. 171 application to update details by 31 March 2027 (rule 256(4); the date was extended from 30 September 2026 by the Fourth Amendment Rules, 2026). Registration is cancelled if obtained by misrepresentation, after a hearing (rule 259), and the name is removed from the register during any disqualification under section 515(4)(b) or (c) (rule 260).
What is a registered valuer and when can one appear?
A registered valuer is a person registered under section 514 (section 513(3)). Section 513(1) lets an assessee who is entitled or required to attend before an income-tax authority or the Tribunal in matters relating to the valuation of any asset attend through such a valuer. The Chief Commissioner or Director General level officers maintain the register (section 514(1)).
How does someone register as a valuer?
Under section 514(2) the applicant must hold the prescribed qualification for the class of asset and give a declaration that they will:
- conduct an impartial and true valuation;
- furnish the report in the prescribed form;
- charge fees not above the prescribed rates; and
- refrain from valuing any asset in which they have a direct or indirect interest.
Rule 246(1) requires Form No. 169 with a non-refundable fee of Rs 10,000. The authority decides within six months from the end of the month of application (rule 247(9)). A valuer already registered under the Wealth-tax Act, 1957 with a valid certificate on 31 March 2026 continues as a registered valuer, files Form No. 169 by 31 March 2027 to update details, and pays no fee for that filing (rule 246(4) and (5)). A registered valuer must also qualify in an examination within a period the Central Government notifies, or the registration stands cancelled at the end of that period (rule 246(6) and (7)).
What happens to a pending application, a refund, or a request for more information?
An application pending before the authority just before 1 April 2026 is treated as filed under rule 246(1), with no further fee (rule 246(2)). If a person turns out to be ineligible under the rule 247 qualifications, the fee already paid is refunded on application (rule 246(3)). Before deciding, the Chief Commissioner or Director General level authority may call for any relevant information from the applicant (rule 247(10)).
What qualifications does rule 247 require?
Rule 247(2) sets qualifications by class of asset. A summary of the main ones:
| Class of asset | Core requirement (summary) |
|---|---|
| Immovable property (other than agricultural land, plantations, forests, mines) | A degree in civil engineering, architecture or town planning (or a postgraduate degree in real estate valuation), plus retirement or resignation after at least ten years of relevant service or teaching (three years with a postgraduate degree in real estate valuation); or at least ten years in practice as a consulting engineer, valuer, surveyor or architect with gross receipts of at least Rs 1,00,000 in any three of the five preceding years |
| Agricultural land | Agricultural science graduate with five years as a farm valuer, or a retired revenue officer with five years in listed posts |
| Mines and quarries | Mining graduate who retired after ten years as a mining engineer |
| Stocks, shares, securities, business assets including goodwill | Member of ICAI, the Institute of Cost Accountants of India or ICSI; or an MBA or PGDM in finance; or a finance postgraduate, with prescribed years of practice or service |
| Machinery and plant, jewellery, works of art, life interests and reversions | Separate qualification rows in rule 247(2), read the rule for the class you value |
| Any other asset | The Chief Commissioner or Director General decides; the decision is conclusive (rule 247(3)) |
A person employed by Government or another employer cannot register, except for valuing works of art or virtual digital assets or other classes the Board specifies (rule 247(4)). Rule 247(5) also bars, among others, those dismissed from Government service, undischarged insolvents, minors, persons convicted and sentenced to imprisonment, and persons found guilty of professional misconduct by their professional body.
What is the maximum fee a registered valuer can charge?
Rule 248 sets a ceiling on fees, calculated slab by slab on the value of the asset as valued:
| Slice of asset value | Maximum fee rate |
|---|---|
| First Rs 5,00,000 | 1/2% (0.5%) |
| Next Rs 10,00,000 | 1/5% (0.2%) |
| Next Rs 40,00,000 | 1/10% (0.1%) |
| Balance | 1/20% (0.05%) |
Two further rules matter. When two or more assets are valued at the assessee's instance, they are treated as one asset for the fee calculation (rule 248(2)). And if the computed fee is below Rs 5,000, the valuer may charge Rs 5,000 (rule 248(3)). The valuation report is in Form No. 170 (rule 248(4)).
Worked examples: valuer fee ceiling
Example 1: one flat valued at Rs 30,00,000. Assumption: a single asset, valued by a registered valuer at the assessee's request.
| Slice | Amount in slice (Rs) | Rate | Fee (Rs) |
|---|---|---|---|
| First 5,00,000 | 5,00,000 | 0.5% | 2,500 |
| Next 10,00,000 | 10,00,000 | 0.2% | 2,000 |
| Next 40,00,000 (only 15,00,000 left) | 15,00,000 | 0.1% | 1,500 |
| Maximum fee | 6,000 | ||
Example 2: three assets valued together. Three flats valued at Rs 30,00,000, Rs 10,00,000 and Rs 5,00,000 are referred to the same valuer at the same assessee's instance. Under rule 248(2) they count as one asset of Rs 45,00,000.
| Slice | Amount in slice (Rs) | Rate | Fee (Rs) |
|---|---|---|---|
| First 5,00,000 | 5,00,000 | 0.5% | 2,500 |
| Next 10,00,000 | 10,00,000 | 0.2% | 2,000 |
| Next 40,00,000 (only 30,00,000 left) | 30,00,000 | 0.1% | 3,000 |
| Maximum fee | 7,500 | ||
Example 3: a small asset. A piece of jewellery is valued at Rs 4,00,000. Slab fee: 0.5% x 4,00,000 = Rs 2,000, which is below Rs 5,000, so the valuer may charge Rs 5,000 (rule 248(3)).
Example 4: a large asset. A property is valued at Rs 80,00,000. First Rs 5,00,000 at 0.5% = Rs 2,500. Next Rs 10,00,000 at 0.2% = Rs 2,000. Next Rs 40,00,000 at 0.1% = Rs 4,000. Balance Rs 25,00,000 at 0.05% = Rs 1,250. Maximum fee = 2,500 + 2,000 + 4,000 + 1,250 = Rs 9,750.
Real-life examples
Ravi's notice. Ravi, a salaried employee, gets a hearing notice in a scrutiny case. His cousin Meena is a person related to him, so she qualifies under section 515(3)(a)(i) if Ravi authorises her in writing. A CA he hires qualifies under clause (iv). Before the hearing, Ravi should check the notice does not call him for examination on oath under section 246. If it does, he attends himself.
Meena's property valuation. Meena disputes the value of a plot the officer wants to use. She engages a registered valuer with a civil-engineering degree and experience that meets rule 247. The valuer attends the hearing under section 513 and gives a Form No. 170 report. The fee ceiling for a Rs 30,00,000 plot is Rs 6,000, as in Example 1.
A firm and its own CA. A partnership firm sends one of its partners, who is a chartered accountant, to a hearing. Section 515(3)(b) lists a firm's partner among those excluded from "accountant", but the exclusion carries the words "except for representing the assessee under sub-section (1)". So the partner can appear for the firm. Anything that needs an independent accountant elsewhere in the Act, such as a certified balance sheet under rule 189(4)(b), must come from someone else.
A practitioner who loses his right to appear. A non-CA tax practitioner is found guilty of misconduct by the prescribed authority and directed to be disqualified. He has one month to appeal to the Board. The order does not take effect until that month passes, or if he appeals, until the appeal is decided (section 515(6)).
Common mistakes
- No written authority. Section 515(3)(a) requires authorisation in writing. A phone call or a verbal request is not enough.
- Sending a representative to an examination on oath. Sections 513(2) and 515(2) bar this.
- Using a valuer who is not on the register. Only a person registered under section 514 is a "registered valuer" for section 513 (the department may separately approve other valuers for its own references under rule 149).
- Missing the 31 March 2027 update. Existing practitioners and valuers must file Form No. 171 or Form No. 169 by that date to complete their move into the new register (rules 256(4), 246(4)).
- Paying a valuer more than the ceiling. Rule 248 caps fees, and combines assets valued together into one.
- Ignoring conflicts. A valuer cannot value an asset in which they have a direct or indirect interest (section 514(2)(d)).
Quick reference
| Item | Detail | Reference |
|---|---|---|
| Practitioner registration form | Form No. 171, at least one year of practice | Rules 256, 257 |
| Valuer registration form and fee | Form No. 169, Rs 10,000 non-refundable | Rule 246(1) |
| Decision time on valuer application | Six months from the end of the month of application | Rule 247(9) |
| Update by existing practitioners and valuers | 31 March 2027 | Rules 256(4), 246(4) |
| Valuation report | Form No. 170 | Rule 248(4) |
| Minimum valuer fee | Rs 5,000 where the slab fee is lower | Rule 248(3) |
| Appeal against a disqualification order | One month, to the Board | Section 515(6) |
| Fraud conviction bar | Ten years from conviction | Section 515(4)(d) |
Where this is in the Act
- Section 513: appearance by a registered valuer
- Section 514: register of valuers, application and declaration, valuation report
- Section 515: appearance by an authorised representative, definitions, disqualifications, safeguards, "relative"
- Section 246: examination on oath, where personal attendance is required
- Rules 246 to 248: valuer registration, qualifications, fees and report
- Rules 250 to 261 and 265: practitioner register, qualifications and disqualification procedure
- Rule 149 and rule 150: valuation by Valuation Officers and approved valuers on a department reference. See valuation officer reference in assessment.
For a CA firm, most of the work here is administrative: which clients have signed a written authority on file, which notices fall on which dates, and which matters need a valuer brought in early. Finexo's practice management software tracks notices, hearing dates and client authorisations in one place so none of them depends on someone remembering. It does not appear before the department or file forms for you.
Frequently Asked Questions
Who can be an authorised representative under the Income-tax Act, 2025?
Under section 515(3)(a), a relative or regular employee, a scheduled bank officer, a legal practitioner, a chartered accountant, a person who passed a Board-recognised accountancy examination, a person with a prescribed commerce or law degree, and certain other prescribed persons. The assessee must authorise them in writing.
Can a representative attend if the assessee is called for examination on oath?
No. Section 515(2) says the right to attend through a representative does not apply where the assessee must attend personally for examination on oath or affirmation under section 246. Section 513(2) says the same for registered valuers.
Who is a registered valuer for section 513?
A person registered as a valuer under section 514. The applicant must hold the qualification prescribed in rule 247 for the class of asset, apply in Form No. 169 with a Rs 10,000 fee, and give a declaration of impartiality, a prescribed-form report, capped fees and no valuing of assets in which they have an interest.
What is the maximum fee a registered valuer can charge?
Rule 248 sets slab ceilings: 0.5% on the first Rs 5,00,000, 0.2% on the next Rs 10,00,000, 0.1% on the next Rs 40,00,000 and 0.05% on the balance. Assets valued together count as one, and the valuer may charge Rs 5,000 where the slab fee is lower.
By when must existing valuers and income-tax practitioners update their registration?
Persons holding a valid registration on 31 March 2026 continue to be registered but must file the update application (Form No. 169 for valuers, Form No. 171 for practitioners) by 31 March 2027, extended from 30 September 2026. Valuers pay no fee for this update.
Who is disqualified from representing an assessee?
Section 515(4) bars those dismissed from Government service (for all times), those convicted of income-tax offences or penalised (for a period fixed by order), insolvents (while the insolvency lasts) and those convicted of fraud (for ten years). Orders under section 515(4)(b) and (5)(b) need a hearing and carry a one-month appeal to the Board.
Is the Rs 10,000 valuer registration fee ever refunded?
Yes, in one case. If a person becomes ineligible under the qualifications in rule 247, the fee already paid is refunded on an application to the registering authority (rule 246(3)). Existing valuers filing the update by 31 March 2027 pay no fee (rule 246(5)).