Rule 49 - Definitions - Income-tax Rules, 1962

PART XI AUTHORISED REPRESENTATIVES Definitions. 49. In this Part- ( a ) authorised income-tax practitioner means any authorised representative as defined in clause ( v ) or clause ( vi ) or clause ( vii ) of sub-section (2) of section 288; ( b ) prescribed authority means the prescribed authority referred to in rule 52; ( c ) register means the register of income-tax practitioners referred to in rule 53.