{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "46",
        "title": "Section 46. Appearance by authorised representative",
        "chapter": null,
        "content": "Any assessee, who is entitled or required to attend before any income-tax authority in connection with any proceeding under this Act, may attend either in person or by any person duly authorised by him in writing in this behalf.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 1270
    },
    "prev_section": "45",
    "next_section": "47"
}