Rule 52 : Prescribed authority for section 288(5)(b)
(Part XI : Authorised Representatives)
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.
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.