Rule 250: Definitions for income-tax practitioner Rules 251 to 268
Rule 250 sets out five definitions that apply to Rules 251 to 268. Rules 250 to 268 form one code for authorised income-tax practitioners under section 515: who qualifies, how registration works, and how misconduct is inquired into. The most used terms are "authorised income-tax practitioner" (an authorised representative under section 515(3)(a)(v) or (vi)), "prescribed authority" (for misconduct proceedings under section 515(5)(b)) and "specified authority" (who registers practitioners).
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Rule 250 - Definitions for the purposes of rules 251 to 268
For the purposes of rules 251 to 268,—
(a) "adjudicating authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016);
(b) "authorised income-tax practitioner" means any authorised representative as defined in section 515(3)(a)(v) or (vi);
(c) "prescribed authority" for the purpose of section 515(5)(b) shall be the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Commissioner of Income-tax or Commissioner of Income-tax having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct;
(d)"register" means the register of income-tax practitioners referred to in rule 255; and
(e) "specified authority" shall be the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Commissioner of Income-tax or Commissioner of Income-tax, as the case may be.
Rule breakdown
The five definitions
Adjudicating authority: same meaning as in section 5(1) of the Insolvency and Bankruptcy Code, 2016.
Authorised income-tax practitioner: an authorised representative as defined in section 515(3)(a)(v) or (vi).
Prescribed authority (for section 515(5)(b)): the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner of Income-tax with jurisdiction over the case in which the practitioner is alleged to be guilty of misconduct.
Register: the register of income-tax practitioners referred to in Rule 255.
Specified authority: the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner of Income-tax, as the case may be.
Why the definitions matter
Registration steps (Rules 255 to 260) are taken by the "specified authority".
Misconduct inquiries (Rules 261 to 268) are run by the "prescribed authority", which is tied to the case in which misconduct is alleged.
Key takeaways
Two authorities
The specified authority registers; the prescribed authority handles misconduct.
Scope
The definitions apply only to Rules 251 to 268.
Practitioner
Covers authorised representatives under section 515(3)(a)(v) or (vi).
Practical checklist
- Read Rules 251 to 268 with these definitions.
Avoid
- Do not confuse the specified authority (registration) with the prescribed authority (misconduct).
FAQs
Who is an authorised income-tax practitioner?
An authorised representative as defined in section 515(3)(a)(v) or (vi) (Rule 250(b)).
Who is the prescribed authority for misconduct?
The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner having jurisdiction over the case in which misconduct is alleged (Rule 250(c)).
Which register is meant?
The register of income-tax practitioners maintained under Rule 255 (Rule 250(d)).
Glossary
- Specified authority
- The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner of Income-tax who maintains the register.
- Prescribed authority
- The authority with jurisdiction over the case in which misconduct is alleged, for section 515(5)(b).