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Rule 58: Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

The Income-tax Rules, 1962Central Act · 1962

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

During the period for which a person whose name has been entered in the register is in the circumstances referred to in clause (b) or clause (c) of sub-section (4) of section 288 disqualified to represent an assessee, his name shall be removed from the register and shall be re-entered only after the completion of the aforesaid period.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule58
Marginal noteRemoval of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
JurisdictionCentral
StatusIn force as published by the source

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