Section 43:
Appearance before gift-tax authorities by authorised representatives.
1An assessee who is
entitled to or required to attend before any gift-tax authority or the Appellate Tribunal in connection with
any proceeding under this Act, except where he is required under this Act to attend in person, may attend
by a person who would be entitled to represent him before any income-tax authority or the Appellate
Tribunal under section 288 of the Income-tax Act.
Notes:
1. Subs. by Act 53 of 1962, s. 34, for section 43 (w.e.f. 1-4-1963).