49 . In this Part—
22(a) “authorised income-tax practitioner” means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288;
(b) “prescribed authority” means the prescribed authority referred to in rule 52;
(c) “register” means the register of income-tax practitioners referred to in rule 53.
Reference: www.incometaxindia.gov.in
Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.
Connect with us on WhatsAapp.