March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 54, Application for registration

54. (1) Any person who wishes to have his name entered as an authorised income-tax practitioner […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 53, Register of income-tax practitioners

53. Every 32[Chief Commissioner or Commissioner] shall maintain in Form No. 38, a register of authorised income-tax […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 52, Prescribed authority for section 288(5)(b)

  52. For the purposes of clause (b) of sub-section (5) of section 288, the “prescribed […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 51A, Nature of business relationship

51A. For the purposes of sub-clause (viii) of Explanation below sub-section (2) of section 288, the term “business […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 51, Educational qualifications prescribed

51. The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 50, Accountancy examinations recognised

50. The following accountancy examinations are recognised for the purpose of clause (v) of sub-section […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 49, Definitions

49 . In this Part— 22(a) “authorised income-tax practitioner” means any authorised representative as defined […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 48L, Statement to be furnished under section 269UC(3

48L . (1) The statement required to be furnished to the appropriate authority under sub-section […]
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March 26, 2018
Published by Law@HostBooks at March 26, 2018
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Rule – 48K, Value of immovable property

48K . The value of any immovable property for the purposes of sub-section (1) of […]
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