Rule 262: Charge-sheet against an authorised income-tax practitioner
Rule 262 starts the misconduct inquiry. Where the prescribed authority, on information in its possession, is of the prima facie opinion that a practitioner is guilty of misconduct in connection with any income-tax proceeding, it frames definite charges and communicates them in writing with a statement of the allegations. The practitioner must submit a written statement of defence within the time specified and say whether he wishes to be heard in person. Rules 261 to 268 set out the inquiry procedure before a practitioner can be disqualified under section 515(5)(b) for misconduct.
Official notified Income-tax Rules, 2026Need advice on Rule 262?
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Bare law
Rule 262 - Charge-sheet
(1) Where the prescribed authority, on the basis of information in its possession, is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him, together with a statement of the allegations in support of the charges.
(2) The authorised income-tax practitioner shall be required to submit within such time as may be specified by the prescribed authority, a written statement of his defence and also to state whether he desires to be heard in person.
Rule breakdown
Framing charges: Rule 262(1)
Based on information in the prescribed authority's possession.
Prima facie opinion of misconduct in connection with an income-tax proceeding.
Definite charges, in writing, with a statement of allegations.
Reply: Rule 262(2)
Written statement of defence within the time specified.
State whether a personal hearing is desired.
Key takeaways
Definite charges
Charges must be specific and in writing.
Allegations
A statement of allegations goes with the charges.
Defence
A written defence is filed within the time specified.
Practical checklist
- Reply to each charge separately in the written defence.
- Ask for a personal hearing if you want one.
Avoid
- Do not miss the time specified; Rule 264(1) lets the inquiry proceed if no statement is received.
FAQs
What must a charge-sheet contain?
Definite charges and a statement of the allegations supporting them (Rule 262(1)).
How long do I have to reply?
Within the time specified by the prescribed authority (Rule 262(2)).
Can I ask for a personal hearing?
Yes. You state in your reply whether you wish to be heard in person.
Glossary
- Charge-sheet
- The written charges and statement of allegations under Rule 262(1).
- Written statement of defence
- The practitioner's reply under Rule 262(2).