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

Union of India - Subsection

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

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