Section 259 of Income-tax Rules, 2026 – Cancellation of certificate obtained by misrepresentation

Home › Income-tax Rules, 2026

Section 259: Cancellation of certificate obtained by misrepresentation

Cancellation of certificate obtained by misrepresentation.

259. (1) If at any time the specified authority is satisfied that the certificate of registration was obtained through misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register.

(2) An order under sub-rule (1) shall not be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard regarding in the proposed removal.

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

Related posts:

  1. Comparison of Section of New Income Tax Bill Vs Old Income Tax Act
  2. INCOME-TAX ACT 1961
  3. Section 225 of Income-tax Rules, 2026 – Procedure for recovery of tax for the purposes of sections 413 and 475
  4. Section 73 of Income-tax Rules, 2026 – Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc