49 Definitions

PART XI

AUTHORISED REPRESENTATIVES

Definitions.

49. In this Part-

          (a)   "authorised income-tax practitioner" means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288;

             (b)   "prescribed authority" means the prescribed authority referred to in rule 52;

              (c)   "register" means the register of income-tax practitioners referred to in rule 53.