Rule-49 (of Income Tax Rules, 1962), Definitions
Rule-49 (of Income Tax Rules, 1962), Definitions
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 (of Income Tax Act, 1961);
(b) "prescribed authority" means the prescribed authority referred to in rule 52 (of Income Tax Rules, 1962);
(c) "register" means the register of income-tax practitioners referred to in rule 53 (of Income Tax Rules, 1962).
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