Definitions for the purposes of rules 251 to 268

Definitions for the purposes of rules 251 to 268.

250. 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.