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    <title>Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed</title>
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    <description>The name of an authorised income-tax practitioner entered in the register is to be removed while the practitioner remains disqualified to represent an assessee in the circumstances referred to in section 515(4)(b) or (c), including insolvency or imposition of penalty. Re-entry in the register is permitted only after the disqualification period has ended, making the rule a registration control mechanism linked to statutory disqualification and later restoration.</description>
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      <description>The name of an authorised income-tax practitioner entered in the register is to be removed while the practitioner remains disqualified to represent an assessee in the circumstances referred to in section 515(4)(b) or (c), including insolvency or imposition of penalty. Re-entry in the register is permitted only after the disqualification period has ended, making the rule a registration control mechanism linked to statutory disqualification and later restoration.</description>
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      <pubDate>Fri, 20 Mar 2026 18:36:46 +0530</pubDate>
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