Rule - 59 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 59 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Prescribed authority to order an inquiry .
No order directing that an authorised income-tax practitioner shall be disqualified to represent an assessee shall be passed under clause (b) of sub-section (5) of section 288 (of Income Tax Act, 1961) except after an inquiry held as far as may be in the manner hereinafter provided in rules 60 to 65.
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