Rule-49, Definitions (IT Rules, 1962)
Rule-49, Definitions (IT Rules, 1962)
Definitions .
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.
