Rule – 52, Prescribed authority for section 288(5)(b)
March 26, 2018
Rule – 54, Application for registration
March 27, 2018

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 practitioners to whom certificates of registration have been issued by him under rule 55.

Reference: www.incometaxindia.gov.in

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