Authorisation in favour of a representative to appear and be present
A single format from the Summons under Section 70 and the Recording of Statements pack. s.116(2)(b) · s.116(2)(c) · Rule 116.
- 2 pages
- 23
- Word and PDF
- 13 September 2026
What it covers
- 1Authorisation in favour of a representative to appear and be presents.116(2)(b) · s.116(2)(c) · Rule 116
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer — original to be carried to every appearance
LETTER OF AUTHORISATION
To
The [Superintendent / Assistant Commissioner / Senior Intelligence Officer / Adjudicating Authority]
[Office], [Commissionerate]