Rule – 51A, Nature of business relationship
March 26, 2018
Rule – 53, Register of income-tax practitioners
March 26, 2018

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 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.



1 Comment

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

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