RULE 250 INCOME-TAX RULES 2026
Definitions for the purposes of rules 251 to 268.
250. 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. |