Definitions — In this Part—
(a) | "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) | "prescribed authority" means the prescribed authority referred to in rule 52; | |
(c) | "register" means the register of income-tax practitioners referred to in rule 53 |