The Gift-Tax Act, 1958
43. Appearance before Gift-tax authorities by authorised representatives.
Any 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.]