Rule 60: Charge-sheet

The Income-tax Rules, 1962Central Act · 1962

Charge-sheet.

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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	60
Marginal note	Charge-sheet
Jurisdiction	Central
Status	In force as published by the source

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