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Rule 60 of Income Tax Rules 1962: Charge-sheet

Rule 60 : Charge-sheet
(Part XI : Authorised Representatives)

"Where the prescribed authority on the basis of information in its possession is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him together with a statement of the allegations in support of the charges. The authorised income-tax practitioner shall be required to submit within such time as may be specified by the prescribed authority a written statement of his defence and also to state whether he desires to be heard in person."





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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