PART XI
AUTHORISED REPRESENTATIVES
Definitions.
49. In this Part
26(a) authorised income-tax practitioner means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288;
(b) prescribed authority means the prescribed authority referred to in rule 52;
(c) register means the register of income-tax practitioners referred to in rule 53.