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Rule 261 of Income Tax Rules - Prescribed authority to order an inquiry

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Last Updated: 01-04-2026

261. Prescribed authority to order an inquiry.[i]

An order disqualifying an authorized income-tax practitioner from representing an assessee under section 515(5)(b) shall be passed only after an inquiry, held as far as may be, in accordance with rules 262 to 267.

 

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.