RULE 260 INCOME-TAX RULES 2026 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed. 260. 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… Read More »
RULE 259 INCOME-TAX RULES 2026 Cancellation of certificate obtained by misrepresentation. 259. (1) If at any time the specified authority is satisfied that the certificate of registration was obtained through misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register. (2) An order under sub-rule… Read More »
RULE 258 INCOME-TAX RULES 2026 Cancellation of certificate. 258. (1) A certificate of registration shall stand cancelled when the name of the holder of the certificate is removed from the register under these rules. (2) When the name of the holder of the certificate is removed from the register, the Chief Commissioner of Income-tax or Commissioner… Read More »
RULE 257 INCOME-TAX RULES 2026 Certificate of registration. 257. If the specified authority is satisfied that the applicant fulfils the requirements of section 515(3)(a)(v) or (vi) or (vii) or (viii) and has been practicing before income-tax authorities for not less than one year on the date of the application, the specified authority shall enter the name… Read More »
RULE 256 INCOME-TAX RULES 2026 Application for registration. 256. (1) Any person, who wishes to have his name entered as an authorised income-tax practitioner in the register, shall apply to the Chief Commissioner of Income-tax or Commissioner of Income-tax within whose area of jurisdiction he has been practising. (2) The application shall be made in Form… Read More »
RULE 255 INCOME-TAX RULES 2026 Register of income-tax practitioners. 255. Every specified authority shall maintain a register, of authorized income-tax practitioners to whom certificates of registration have been issued by him under rule 257, in such form and in such manner as may be specified by the Principal Director General of Income-tax (Systems) or Director General… Read More »
RULE 254 INCOME-TAX RULES 2026 Appearance by Authorised Representative in certain cases. 254. For the purposes of section 515(3)(a)(ix), any other person, in respect of a company or a limited liability partnership, shall be the person appointed by the Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution professional, or… Read More »
RULE 253 INCOME-TAX RULES 2026 Nature of business relationship. 253. For the purposes of section 515(3)(b)(ii)(H), the term “business relationship” shall be construed as any transaction entered into for a commercial purpose, other than — (A) commercial transactions which are in the nature of professional services permitted to be provided by an auditor or audit firm… Read More »
RULE 252 INCOME-TAX RULES 2026 Educational qualifications prescribed. 252. The following educational qualifications are prescribed for the purposes of section 515(3)(a)(vi):— (1) A degree in Commerce or Law, conferred by any University in India established by law currently in force, or a deemed university, or an institution with the authority to confer degrees under the University… Read More »
RULE 251 INCOME-TAX RULES 2026 Accountancy examinations recognised. 251. The following accountancy examinations are recognised for the purposes of section 515(3)(a)(v):— (1) the National Diploma in Commerce, awarded by the All-India Council for Technical Education under the Ministry of Education, New Delhi, provided the diploma-holder has taken Advanced Accountancy and Auditing as an elective subject for… Read More »