Register of income-tax practitioners records practitioner identity, qualifications, enrolment date and disciplinary entries under section 288(5)(b). Register of income-tax practitioners requires the Chief Commissioner or Commissioner to maintain an official ledger recording name, residential and professional addresses, partnership details where applicable, qualifications, date of entry, the Commissioner's signature, a field for punishment under section 288(5)(b), and a remarks column as an administrative record of accreditation and disciplinary action.
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Provisions expressly mentioned in the judgment/order text.
Register of income-tax practitioners records practitioner identity, qualifications, enrolment date and disciplinary entries under section 288(5)(b).
Register of income-tax practitioners requires the Chief Commissioner or Commissioner to maintain an official ledger recording name, residential and professional addresses, partnership details where applicable, qualifications, date of entry, the Commissioner's signature, a field for punishment under section 288(5)(b), and a remarks column as an administrative record of accreditation and disciplinary action.
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