Rule 260

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

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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.

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Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.