Rule - 52 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 52 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Prescribed authority for section 288(5)(b) (of Income Tax Act, 1961).
For the purposes of clause (b) of sub-section (5) of section 288 (of Income Tax Act, 1961), the "prescribed authority" shall be the [Chief Commissioner or Commissioner] having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct.
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