Rule 260: Removal of a practitioner disqualified under section 515(4)(b) or (c)
Rule 260 deals with practitioners who are disqualified to represent an assessee in the circumstances in section 515(4)(b) or (c), which the rule heading describes as insolvency or imposition of penalty. The name is removed from the register for the period of disqualification and is re-entered only after that period is over.
Official notified Income-tax Rules, 2026Need advice on Rule 260?
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Bare law
Rule 260 - Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
The name of a person, which has been entered in the register,–
(a) shall be removed from the register during the period for which he is disqualified to represent an assessee in the circumstances as referred to in section 515(4)(b) or (c); and
(b) shall be re-entered only after the completion of the period.
Rule breakdown
Removal and re-entry
Removal: for the period during which the person is disqualified under section 515(4)(b) or (c).
Re-entry: only after completion of that period.
Effect on certificate
While the name is off the register, the certificate stands cancelled under Rule 258.
Key takeaways
Period-based
Removal lasts for the disqualification period.
Re-entry
Only after the period ends.
Statutory trigger
Section 515(4)(b) or (c).
Practical checklist
- Track the end date of any disqualification period.
Avoid
- Do not represent clients before the period ends.
FAQs
How long does removal last?
For the period of disqualification under section 515(4)(b) or (c) (Rule 260(a)).
When can the name be re-entered?
Only after the period is completed (Rule 260(b)).
What does the heading cover?
A practitioner who is insolvent or on whom penalty has been imposed.
Glossary
- Disqualification
- The bar on representing an assessee under section 515(4)(b) or (c).
- Re-entry
- Restoring the name to the register after the disqualification period.