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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Definitions of Authorized Representatives and Practitioners in Income-tax Rules: Key Terms and Authorities Explained in Rule 49.</h1> In Part XI of the Income-tax Rules, 1962, Rule 49 defines key terms related to authorized representatives. An 'authorized income-tax practitioner' is defined as any authorized representative under specific clauses of section 288(2). The 'prescribed authority' refers to the authority mentioned in Rule 52, and the 'register' pertains to the register of income-tax practitioners outlined in Rule 53. These definitions provide clarity on the roles and entities involved in the representation of taxpayers under the Income Tax framework.
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