43.Appearance before
gift-tax authorities by authorised representatives.
An 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.