Section mapper · Filing, assessment and rectification
Section 288 of the Income-tax Act, 1961 is now
section 515 of the Income-tax Act, 2025
Who is allowed to appear for you before the tax authorities.
- Was
s.288, Income-tax Act, 1961 (repealed)- Is now
s.515(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 515(1) keeps the right to attend through an authorised representative, and 515(2) keeps the cases where you must attend in person.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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