Section 260 of Income-tax Rules, 2026 – Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

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Section 260: Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

260. The name of a person, which has been entered in the register,-

(a) shall be removed from the register during the period for which he is disqualified to represent an assessee in the circumstances as referred to in section 515(4)(b) or (c); and

(b) shall be re-entered only after the completion of the period.

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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