Rule 262 — Charge

Parent Act Section(s): See cross-references below

Full Text

Charge-sheet.— (1) 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. (2) 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.

[To be populated — interpretive notes, circular references, case law pointers]