Definitions for the purposes of rules 251 to 268

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.... rules 251 to 268,- (a) "adjudicating authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016); (b....

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....edings connected with which the income-tax practitioner is alleged to be guilty of misconduct; (d)"register" means the register of income-tax practitioners referred to in rule 255; and ....