Income-tax Rules, 2026

Rule 261Prescribed authority to order an inquiry

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

An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) shall be passed only after an inquiry, held as far as may be, in accordance with rules 262 to 267.

This rule refers to

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

§ 515 Appearance by authorised representative

Referenced by

Rule 250 Definitions for the purposes of rules 251 to 268

Rule 268 Powers of prescribed authority and Inquiry Officer