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Section 6

[(5) The applicant may be represented by any person resident in India who is authorised in this behalf.

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6 [(5) The applicant may be represented by any person resident in India who is authorised in this behalf. Explanation . — For the purposes of this sub-section "resident" shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).]