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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.




Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.

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