Income-tax Rules, 2026

Rule 250Definitions for the purposes of rules 251 to 268

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

For the purposes of rules 251 to 268,—

(a)"adjudicating authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016);

(b)"authorised income-tax practitioner" means any authorised representative as defined in section 515(3)(a)(v) or

(vi);

(c)"prescribed authority" for the purpose of section 515(5)(b) shall be the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Commissioner of Income-tax or Commissioner of Income-tax having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct;

(d)"register" means the register of income-tax practitioners referred to in rule 255; and

(e)"specified authority" shall be the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Commissioner of Income-tax or Commissioner of Income-tax, as the case may be.

This rule refers to

Rule 255 Register of income-tax practitioners

Rule 251 Accountancy examinations recognised

Rule 252 Educational qualifications prescribed

Rule 253 Nature of business relationship

Rule 254 Appearance by Authorised Representative in certain cases

Rule 255 Register of income-tax practitioners

Rule 256 Application for registration

Rule 257 Certificate of registration

Rule 258 Cancellation of certificate

Rule 259 Cancellation of certificate obtained by misrepresentation

Rule 260 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

Rule 261 Prescribed authority to order an inquiry

Rule 262 Charge-sheet

Rule 263 Inquiry Officer

Rule 264 Proceedings before Inquiry Officer

Rule 265 Order of the prescribed authority

Rule 266 Procedure if no Inquiry Officer appointed

Rule 267 Change of Inquiry Officer

Rule 268 Powers of prescribed authority and Inquiry Officer

Rule 251 Accountancy examinations recognised

Rule 252 Educational qualifications prescribed

Rule 253 Nature of business relationship

Rule 254 Appearance by Authorised Representative in certain cases

Rule 255 Register of income-tax practitioners

Rule 256 Application for registration

Rule 257 Certificate of registration

Rule 258 Cancellation of certificate

Rule 259 Cancellation of certificate obtained by misrepresentation

Rule 260 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

Rule 261 Prescribed authority to order an inquiry

Rule 262 Charge-sheet

Rule 263 Inquiry Officer

Rule 264 Proceedings before Inquiry Officer

Rule 265 Order of the prescribed authority

Rule 266 Procedure if no Inquiry Officer appointed

Rule 267 Change of Inquiry Officer

Rule 268 Powers of prescribed authority and Inquiry Officer

§ 5 Scope of total income

§ 515 Appearance by authorised representative