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[Cites 0, Cited by 0] [Section 515(5)] [Section 515] [Entire Act]

Union of India - Subsection

Section 515(5)(a) in The Income Tax Act, 2025

(a)who is a legal practitioner or an accountant, is found guilty of misconduct in his professional capacity by any authority authorised to institute disciplinary proceedings against him, the order passed by that authority shall affect his right to attend before an income-tax authority in the same manner as it affects his right to practise as a legal practitioner or accountant, as the case may be;