Section 515 — Appearance by authorised representative: its source in the Income-tax Act, 1961

Section 515 (Appearance by authorised representative) of the Income-tax Act, 2025 corresponds to Section 288 (Appearance by authorised representative) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 288 — Appearance by authorised representative

read both texts · §288 (1961) vs §515 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 515 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 288 of the Income-tax Act, 1961.

What does Section 515 of the Income-tax Act, 2025 deal with?

Section 515 — "Appearance by authorised representative", under CHAPTER XXIII - MISCELLANEOUS of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter xxiii - miscellaneous · income-tax act, 2025

Section 511 — Furnishing of report in respect of international group
Section 512 — Publication of information respecting assessees in certain cases
Section 513 — Appearance by registered valuer in certain matters
Section 514 — Registration of Valuers
Section 516 — Rounding off of amount of total income, or amount payable or refundable
Section 517 — Receipt to be given
Section 518 — Indemnity
Section 519 — Power to tender immunity from prosecution

frequently looked up · income-tax act, 2025

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