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258

Rules 2026 · Rule 258

Cancellation of certificate (authorised income-tax practitioners)

Rules 201-260

Rule 258 says a certificate of registration is cancelled when the holder's name is removed from the register, and requires the Chief Commissioner or Commissioner to notify the practitioner, other Chief Commissioners and Commissioners, and the Appellate Tribunal.

The rule. A certificate stands cancelled when the holder's name is removed from the register under these rules (sub-rule 1). The Chief Commissioner or Commissioner maintaining the register notifies the removal to the practitioner, to other Chief Commissioners and Commissioners (who notify their subordinates), and to the Appellate Tribunal (sub-rule 2).