close

PART XI

AUTHORISED REPRESENTATIVES

Definitions .

49
. 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.