{"id":5927,"date":"2018-03-26T17:45:47","date_gmt":"2018-03-26T12:15:47","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5927"},"modified":"2018-08-09T16:22:47","modified_gmt":"2018-08-09T10:52:47","slug":"rule-49-definitions","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-49-definitions\/","title":{"rendered":"Rule &#8211; 49, Definitions"},"content":{"rendered":"<p>49 . In this Part\u2014<\/p>\n<p><sup>22<\/sup>(a)\t \t&#8220;authorised income-tax practitioner&#8221; means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288;<br \/>\n(b)\t \t&#8220;prescribed authority&#8221; means the prescribed authority referred to in rule 52;<br \/>\n(c)\t \t&#8220;register&#8221; means the register of income-tax practitioners referred to in rule 53.<\/p>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>49 . In this Part\u2014 22(a) &#8220;authorised income-tax practitioner&#8221; means any authorised representative as defined<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[5724,2652,890,480,1291,1161,1946,8598,281,564],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5927"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5927"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5927\/revisions"}],"predecessor-version":[{"id":6956,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5927\/revisions\/6956"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5927"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}