Rule 57: Cancellation of certificate obtained by misrepresentation

The Income-tax Rules, 1962Central Act · 1962

Cancellation of certificate obtained by misrepresentation.

(1) If at any time the Chief Commissioner or Commissioner is satisfied that the certificate of registration was obtained by misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register.

(2) No order under sub-rule (1) shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard in regard to the proposed removal.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	57
Marginal note	Cancellation of certificate obtained by misrepresentation
Jurisdiction	Central
Status	In force as published by the source

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