Rule 58 - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed - Income-tax Rules, 1962

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed. 58. During the period for which a person whose name has been entered in the register is in the circumstances referred to in clause ( b ) or clause ( c ) of sub-section (4) of section 288 disqualified to represent an assessee, his name shall be removed from the register and shall be re-entered only after the completion of the aforesaid period.