Rule 262 requires the prescribed authority, if of the opinion that a practitioner is prima facie guilty of misconduct in income-tax proceedings, to frame definite charges and communicate them in writing with a statement of allegations, and to require a written defence and whether the practitioner wants a personal hearing.
262
Rules 2026 · Rule 262
Charge-sheet (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. Where the prescribed authority, on the information in its possession, forms the opinion that an authorised income-tax practitioner is prima facie guilty of misconduct in connection with income-tax proceedings, it frames definite charges and communicates them in writing, with a statement of the allegations in support (sub-rule 1). The practitioner is required, within the time specified, to submit a written statement of defence and state whether he wishes to be heard in person (sub-rule 2).