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    <description>Authorised representatives under Part XI of the Income-tax Rules, 1962 are defined by reference to section 288(2)(v), (vi) and (vii). The prescribed authority is the authority referred to in rule 52, and the register is the register of income-tax practitioners referred to in rule 53. These definitions set out the meaning of the principal terms used in the framework governing authorised representation.</description>
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      <description>Authorised representatives under Part XI of the Income-tax Rules, 1962 are defined by reference to section 288(2)(v), (vi) and (vii). The prescribed authority is the authority referred to in rule 52, and the register is the register of income-tax practitioners referred to in rule 53. These definitions set out the meaning of the principal terms used in the framework governing authorised representation.</description>
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