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[Cites 0, Cited by 3] [Section 288(5)] [Section 288] [Entire Act]

Union of India - Subsection

Section 288(5)(b) in The Income Tax Act, 1961

(b)who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1).