March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 63, Order of the prescribed authority

63. (1) The prescribed authority shall consider the report of the Inquiry Officer and record its findings on each charge and, where it does not agree with the findings of […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 62, Proceedings before Inquiry Officer

62. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 61, Inquiry Officer

61. The prescribed authority shall, unless it proposes to conduct the inquiry itself, appoint an Inquiry Officer, not below the rank of an Assistant Commissioner of Income-tax to conduct the […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 60, Charge-sheet

60. Where the prescribed authority on the basis of information in its possession is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 59, Prescribed authority to order an inquiry

59 . No order directing that an authorised income-tax practitioner shall be disqualified to represent an assessee shall be passed under clause (b) of sub-section (5) of section 288 except […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 58, Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

58. During the period for which a person whose name has been entered in the register is in the circumstances referred to in clause (b) or clause (c) of sub-section […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 57, Cancellation of certificate obtained by misrepresentation

57. (1) If at any time the 39[Chief Commissioner or Commissioner] is satisfied that the certificate of registration was obtained by misrepresentation as to an essential fact, he shall order […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 56, Cancellation of certificate

56 . (1) A certificate of registration shall stand cancelled when the name of the holder of the certificate is removed from the register under these rules. (2) When the […]
Do you like it?0
0 Read more
March 27, 2018
Published by Law@HostBooks at March 27, 2018
Categories

Rule – 55, Certificate of registration

55. If the 32[Chief Commissioner or Commissioner] is satisfied that the applicant fulfils the requirements of clause (v) or clause (vi) 34[or clause (via)] or clause (vii) of sub-section (2) […]
Do you like it?0
0 Read more
Load more

Our Associations

NSDL
NSDL Listed Software
ICAI
Promoting helping CA's
for automation adoption
GSP
Making GST compliance easy
as a GST Suvidha Provider
of GSTN
NASSCOM
NASSCOM Member
(NSCM/2018/20/5109)
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host