1. Special Powers: Additional specific powers being granted beyond standard tax declaration authority, used when extra responsibilities are being delegated

2. Revocation Clause: Specific conditions under which the authorization can be revoked, included when needed for additional control

3. Indemnification: Clause protecting the authorized representative from potential liabilities, used in complex tax matters

4. Digital Authorization: Special provisions for digital submissions and representations, included when electronic filing is anticipated

5. Multiple Tax Year Coverage: Specific provisions for multiple assessment years, used when authorization spans multiple tax periods

1. Identity Proof Documents: Copies of authorized identification documents of both parties (PAN cards, Aadhaar cards, etc.)

2. Professional Credentials: Copies of professional certifications or registration numbers of the authorized representative, if applicable

3. Previous Tax Returns: Reference copies of relevant tax returns or declarations, if necessary for context

4. Witness Details: List of witnesses with their contact information and ID proofs, if witnessing is required