Rule – 59, Prescribed authority to order an inquiry
March 27, 2018
Rule – 61, Inquiry Officer
March 27, 2018

Rule – 60, Charge-sheet

60. Where the prescribed authority on the basis of information in its possession is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him together with a statement of the allegations in support of the charges. The authorised income-tax practitioner shall be required to submit within such time as may be specified by the prescribed authority a written statement of his defence and also to state whether he desires to be heard in person.

Reference: www.incometaxindia.gov.in

Leave a Reply

Your email address will not be published. Required fields are marked *

− 2 = 1

HostBooks has been featured in






Want to know more about HostBooks?

We’ll help you out!






+ 11 = 12