Section 261 of Income-tax Rules, 2026 – Prescribed authority to order an inquiry

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Section 261: Prescribed authority to order an inquiry

Prescribed authority to order an inquiry.

261. An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) shall be passed only after an inquiry, held as far as may be, in accordance with rules 262 to 267.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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