RULE 262 INCOME-TAX RULES 2026 Charge-sheet.
RULE 262 INCOME-TAX RULES 2026 Charge-sheet. 262. (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,… Read More »