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Rule 49 of Income Tax Rules 1962: Definitions

Rule 49 : Definitions
(Part XI : Authorised Representatives)

In this Part—
(a) "authorised income-tax practitioner" means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288;
(b) "prescribed authority" means the prescribed authority referred to in rule 52;
(c) "register" means the register of income-tax practitioners referred to in rule 53.

Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.

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