Rule - 58 (of Income Tax Rules, 1962), Income-tax Rules, 1962

Rule - 58 (of Income Tax Rules, 1962), Income-tax Rules, 1962

Income Tax

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

During the period for which a person whose name has been entered in the register is in the circumstances referred to in clause (b) or clause (c) of sub-section (4) of section 288 (of Income Tax Act, 1961) disqualified to represent an assessee, his name shall be removed from the register and shall be re-entered only after the completion of the aforesaid period.

CONCEPTS