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Part 11
Authorised Representatives
19 rules (49–66)
- 49Definitions
- 50Accountancy examinations recognised
- 51Educational qualifications prescribed
- 51ANature of business relationship
- 52Prescribed authority for section 288(5)(b)
- 53Register of income-tax practitioners
- 54Application for registration
- 55Certificate of registration
- 56Cancellation of certificate
- 57Cancellation of certificate obtained by misrepresentation
- 58Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- 59Prescribed authority to order an inquiry
- 60Charge-sheet
- 61Inquiry Officer
- 62Proceedings before Inquiry Officer
- 63Order of the prescribed authority
- 64Procedure if no Inquiry Officer appointed
- 65Change of Inquiry Officer
- 66Powers of prescribed authority and Inquiry Officer