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Rule 49: Definitions

The Income-tax Rules, 1962Central Act · 1962

PART XI

AUTHORISED REPRESENTATIVES

Definitions.

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.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule49
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

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