If you are an assessee and want a Chartered Accountant or Income‑tax Practitioner to represent you before the Income‑tax Department, you must issue an Authorization / Vakalatnama under Section 288 of the Income‑tax Act, 1961.

This article provides a simple, legally valid, and ready‑to‑use Income‑tax Vakalatnama format that can be used for assessments, appeals, rectifications, scrutiny proceedings, and other income‑tax matters.

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What is an Income‑tax Vakalatnama / Authorization?

An Income‑tax Vakalatnama is a written authorization given by an assessee allowing a qualified professional (CA / Advocate / Income‑tax Practitioner) to act as an Authorized Representative (AR) on their behalf before Income‑tax Authorities.

It is governed by Section 288 of the Income‑tax Act, 1961.

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Who Can Act as an Authorized Representative?

As per Section 288, the following persons can act as an AR:

• Chartered Accountant
• Advocate
• Income‑tax Practitioner
• Relative or regular employee of the assessee (in eligible cases)

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When is an Income‑tax Vakalatnama Required?

An assessee generally needs this authorization in the following cases:

• Income‑tax scrutiny or assessment proceedings
• Reassessment proceedings
• Rectification under Section 154
• Appeals before CIT(A)
• Proceedings before ITAT
• Penalty proceedings
• Any personal hearing before Income‑tax Authorities

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Income‑tax Authorized Representative Vakalatnama Format

(Under the Income‑tax Act, 1961)

I, __________________________, Son/Daughter/Wife of __________________________, residing at __________________________________________________________, PAN ______________, hereby authorize __________________________, Chartered Accountant / Income‑tax Practitioner, Membership No. ______________, Address __________________________________________________________, to act as my Authorized Representative under Section 288 of the Income‑tax Act, 1961, in connection with my income‑tax matters.

Scope of Authorization

I authorize my above Authorized Representative to:

1. Appear before the Income‑tax Authorities, Assessing Officer, Commissioner (Appeals), Joint Commissioner, Principal Commissioner, Dispute Resolution Panel, Income‑tax Appellate Tribunal, and any other authority under the Income‑tax Act.
2. Prepare, sign, submit, verify, and file returns of income, statements, replies, rectification applications, appeals, submissions, and other documents.
3. Represent me during hearings, conferences, proceedings, and assessments including scrutiny, reassessment, penalty, rectification, appeal, and revision proceedings.
4. Receive notices, orders, communications, and certified copies on my behalf.
5. Do all acts, deeds, and things necessary or incidental for the effective conduct of my income‑tax matters.

This authorization shall remain valid for Assessment Year(s) ____________ or until revoked by me in writing, whichever is earlier.

I confirm that all actions taken by the Authorized Representative pursuant to this authorization shall be binding on me.

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Place: _______________________

Date: ________________________

Signature of the Assessee: _______________________________

Name of the Assessee: _______________________________

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Acceptance by Authorized Representative

I, __________________________, hereby accept the above authorization.

Signature of Authorized Representative: _______________________________

Name: _______________________________

Designation: Chartered Accountant / Income‑tax Practitioner

Membership No.: ___________________

Address: ___________________________

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Is Stamp Paper Required for Income‑tax Vakalatnama?

No. Stamp paper is not mandatory for issuing an Income‑tax Authorization under Section 288. A simple signed authorization letter is sufficient unless specifically demanded by the authority.

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Important Points to Remember

• Mention correct PAN and Assessment Year
• Ensure signature of both assessee and AR
• Attach PAN copy and professional membership proof if required
• Keep a signed copy for records

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Conclusion

Issuing a proper Income‑tax Vakalatnama helps ensure smooth representation before the Income‑tax Department and avoids procedural objections. The above format is simple, legally compliant, and widely accepted.

You may freely customize, and use this format for professional or personal purposes.

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Disclaimer: This format is for general guidance only. Users are advised to consult a tax professional for case‑specific requirements.