Rule 52 of Income Tax Rules 1962: Prescribed Authority-Sec 288(5)(b)

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.