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[Cites 0, Cited by 63] [Entire Act]

Union of India - Section

Section 59 in Income Tax Rules, 1962

59. Prescribed authority to order an inquiry .

- No order directing that an authorised income-tax practitioner shall be disqualified to represent an assessee shall be passed under clause (b) of sub-section (5) of section 288 except after an inquiry held as far as may be in the manner hereinafter provided in rules 60 to 65.