Rule 255 requires every specified authority to maintain a register of authorised income-tax practitioners to whom certificates of registration have been issued under rule 257, in the form and manner the Director General of Income-tax (Systems) specifies with the Board's approval.
255
Rules 2026 · Rule 255
Register of income-tax practitioners (authorised income-tax practitioners)
Rules 201-260
The rule. Every specified authority maintains a register of authorised income-tax practitioners to whom certificates of registration have been issued under rule 257, in such form and manner as the Principal Director General or Director General of Income-tax (Systems) specifies with the prior approval of the Board.