Rule – 53, Register of income-tax practitioners
March 26, 2018
Rule – 55, Certificate of registration
March 27, 2018

Rule – 54, Application for registration

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 (vi34[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.


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