Rule 261 — Prescribed authority to order an inquiry
Parent Act Section(s): Section 515
Full Text
- Prescribed authority to order an inquiry.— An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) shall be passed only after an inquiry, held as far as may be, in accordance with rules 262 to 267.
Cross-References
Act Sections Referenced
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]