(1) Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Act, may, except when required under section 221 to attend personally, appear by an authorized representative.

(2) For the purposes of this section, “authorized representative” means any person authorized in writing to appear on behalf of the assessee and who is-

(a) father, mother, husband or wife, son, daughter, brother or sister of the assessee;

(b) any full-time regular employee of the assessee;

(c) a tax lawyer.

(3) For the purpose of clause (c) of sub-section (2), “tax lawyer” means—

(a) any person registered as an advocate with the Bangladesh Bar Council;

(b) practicing Chartered Accountant;

(c) practicing Cost and Management Accountant;

(d) practicing Chartered Secretaries of Bangladesh;

(e) has served as an income tax authority for a minimum 5 (five) years in such capacity not below the rank of Deputy Commissioner of Taxes; or

(f) any person certified as a tax lawyer by the Board.

(4) Every tax lawyer shall be a member of a Taxes Bar Association registered with the Board.

(5) The Board shall grant registration of Tax Bar Associations and any Bar Association, not being registered with the Board, shall not be deemed to be a Taxes Bar Association.

(6) The Board may make rules on the following matters, namely:—

(a) obtaining and cancelling certificates as tax lawyers;

(b) Code of Conduct for tax lawyers;

(c) ineligibility for representation as a tax lawyer;

(d) discipline and appeals of tax lawyers; and

(e) obtaining registration and identification as a tax lawyer.