Rule 250 defines "adjudicating authority", "authorised income-tax practitioner", "prescribed authority" for section 515(5)(b), "register" and "specified authority" for the rules on income-tax practitioners.
250
Rules 2026 · Rule 250
Definitions for the purposes of rules 251 to 268
Rules 201-260
Definitions. "Adjudicating authority" is as in section 5(1) of the Insolvency and Bankruptcy Code, 2016. An "authorised income-tax practitioner" is any authorised representative under section 515(3)(a)(v) or (vi). The "prescribed authority" for section 515(5)(b) is the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner having jurisdiction over the case in the proceedings in connection with which the practitioner is alleged to be guilty of misconduct. The "register" is the register of income-tax practitioners in rule 255. The "specified authority" is the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, as the case may be.