(1) A taxpayer who is fit or required to appear before any Income-tax authority or Appellate Tribunal concerned in connection with any proceeding under this Act may appear through an authorized representative, without appearing in person under section 221.

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

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

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

(c) a tax lawyer.

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

(a) any person registered as a lawyer 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 at least 5 (five) years in such capacity not below Deputy Commissioner of Taxes; or

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

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

(5) The Board shall grant registration of Tax Bar Associations and no such Bar Association shall be deemed to be a Tax Bar Association not registered with the Board.

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

(a) obtaining and canceling certificates as tax advocates;

(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 tax advocate.