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Rule – 51A, Nature of business relationship

Rule – 53, Register of income-tax practitioners

Rule – 52, Prescribed authority for section 288(5)(b)

Published by Law@HostBooks at Last Updated on August 9th, 2018 at 4:22 pm Published on March 26, 2018

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52. For the purposes of clause (b) of sub-section (5) of section 288, the “prescribed authority” shall be the ³²[Chief Commissioner or Commissioner] having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct.

Reference: www.incometaxindia.gov.in

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1 Comment

Kenneth Jobby says:

April 1, 2018 at 2:10 pm

The post is quite informative. Looking forward to more posts on Income Tax Rules.

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