Rule 260 requires the name of a practitioner to be removed from the register for the period he is disqualified to represent an assessee under section 515(4)(b) or (c), and re-entered only after that period.
260
Rules 2026 · Rule 260
Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
Rules 201-260
The rule. The name of a person entered in the register (a) is removed for the period for which he is disqualified to represent an assessee in the circumstances in section 515(4)(b) or (c); and (b) is re-entered only after that period is completed.