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Definitions — In this Part—
| (a) |
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"authorised income-tax practitioner" means any authorised representative as defined in clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288; |
| (b) |
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"prescribed authority" means the prescribed authority referred to in rule 52; |
| (c) |
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"register" means the register of income-tax practitioners referred to in rule 53 |
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