Income Tax Law
Income-tax Rules, 2026
Rule 262Charge-sheet
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)Where the prescribed authority, on the basis of information in its possession, is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him, together with a statement of the allegations in support of the charges.
(2)The authorised income-tax practitioner shall be required to submit within such time as may be specified by the prescribed authority, a written statement of his defence and also to state whether he desires to be heard in person.