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Rule 52: Prescribed authority for section 288(5)(b) · Complied AI

Part 11
Rule 52

Rule 52Part 11

Prescribed authority for section 288(5)(b)

For the purposes of clause (b) of sub-section (5) of section 288, the "prescribed authority" shall be the 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.

Rule 51A Rule 52 Rule 53