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 (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.