{"id":5948,"date":"2018-03-26T18:03:11","date_gmt":"2018-03-26T12:33:11","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5948"},"modified":"2018-08-09T16:22:46","modified_gmt":"2018-08-09T10:52:46","slug":"rule-52-prescribed-authority-section-2885b","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-52-prescribed-authority-section-2885b\/","title":{"rendered":"Rule &#8211; 52, Prescribed authority for section 288(5)(b)"},"content":{"rendered":"<div class=\"section the_content has_content\">&nbsp;<\/div>\n<div class=\"section section-post-about\">\n<div class=\"section_wrapper clearfix\">\n<div class=\"column one author-box\">\n<div class=\"author-box-wrapper\">\n<div id=\"viewerContainer\">\n<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div>\n<div id=\"103520000000014949\">\n<div>\n<p><strong>52<\/strong><strong>.<\/strong>&nbsp;For the purposes of clause (<em>b<\/em>) of sub-section (5) of section 288, the &#8220;prescribed authority&#8221; shall be the&nbsp;<sup><a id=\"rfn32\"><\/a>32<\/sup>[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.<\/p>\n<\/div>\n<div id=\"footnote\">&nbsp;<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; 52.&nbsp;For the purposes of clause (b) of sub-section (5) of section 288, the &#8220;prescribed<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":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5948"}],"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=5948"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5948\/revisions"}],"predecessor-version":[{"id":6952,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5948\/revisions\/6952"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5948"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}