Rule – 48L, Statement to be furnished under section 269UC(3
March 26, 2018Rule – 50, Accountancy examinations recognised
March 26, 201849 . 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
