Rule 261: An order disqualifying an authorised income-tax practitioner from representing an assessee under sec
Is rule Income-tax Rules, 2026 ka ek important provision hai jo an order disqualifying an authorised 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. charge-sheet. ke barre mein batata hai. section 515(5)(b) ke under yeh rule applicable hai.
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Bare law
Rule 261 - An order disqualifying an authorised 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. Charge-sheet.
261. An order disqualifying an authorised 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.
Charge-sheet.
Rule breakdown
261. An order disqualifying an authorised 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.
Charge-sheet.
Key takeaways
Legal Provision
Yeh rule section 515(5)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 515(5)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule section 515(5)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 515(5)(b) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.
Yeh rule section 515(5)(b) ke liye kya hai?
Yeh rule section 515(5)(b) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.