Rule - 53 (of Income Tax Rules, 1962), Income-tax Rules, 1962

Rule - 53 (of Income Tax Rules, 1962), Income-tax Rules, 1962

Income Tax

Register of income-tax practitioners.

Every [Chief Commissioner or Commissioner] shall maintain in Form No. 38, a register of authorised income-tax practitioners to whom certificates of registration have been issued by him under rule 55 (of Income Tax Rules, 1962).

CONCEPTS