54. (1) Any person who wishes to have his name entered as an authorised income-tax practitioner in the register shall apply to the 32[Chief Commissioner or Commissioner] within whose area of jurisdiction he has been practising. The application shall be made in Form No. 39 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice under clause (v) or clause (vi) 34[or clause (via)] or clause (vii) of sub-section (2) of section 288.
(2) The applicant shall also furnish such further information as the 32[Chief Commissioner or Commissioner] may require in connection with the disposal of the application.