RULE 260 INCOME-TAX RULES 2026 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

By | April 4, 2026
Last Updated on: April 28, 2026

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 circumstances as referred to in section 515(4)(b) or (c); and
(b) shall be re-entered only after the completion of the period.

RULE 260 INCOME-TAX RULES 2026 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

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