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.
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