Register of authorised income-tax practitioners must be maintained in the prescribed form and manner for registration records. Every specified authority must maintain a register of authorised income-tax practitioners who have been issued certificates of registration under rule 257. The register must be kept in the form and manner specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, with prior approval of the Board. The provision governs the record-keeping obligation connected with registration of income-tax practitioners.
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Provisions expressly mentioned in the judgment/order text.
Register of authorised income-tax practitioners must be maintained in the prescribed form and manner for registration records.
Every specified authority must maintain a register of authorised income-tax practitioners who have been issued certificates of registration under rule 257. The register must be kept in the form and manner specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, with prior approval of the Board. The provision governs the record-keeping obligation connected with registration of income-tax practitioners.
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