Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Authorised income-tax practitioner disqualification requires removal from the register until the disqualification period ends. The name of an authorised income-tax practitioner entered in the register must be removed while the practitioner remains disqualified to represent an assessee under the specified disqualifying circumstances. Re-entry into the register is permitted only after the disqualification period has ended, preserving the register's integrity during the period of insolvency or penalty-based disqualification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised income-tax practitioner disqualification requires removal from the register until the disqualification period ends.
The name of an authorised income-tax practitioner entered in the register must be removed while the practitioner remains disqualified to represent an assessee under the specified disqualifying circumstances. Re-entry into the register is permitted only after the disqualification period has ended, preserving the register's integrity during the period of insolvency or penalty-based disqualification.
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