Income-tax Rules, 2026

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

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

The name of a person, which has been entered in the register,–

(a)shall be removed from the register during the period for which he is disqualified to represent an assessee in the circumstances as referred to in section 515(4)(b) or (c); and

(b)shall be re-entered only after the completion of the period.

This rule refers to

§ 515 Appearance by authorised representative

Referenced by

Rule 250 Definitions for the purposes of rules 251 to 268