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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
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