Rule 256 requires a person to apply in Form No. 171 to the Chief Commissioner or Commissioner in whose area he practises, with documentary proof of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii), and requires practitioners already registered under the old Act to update their details by 30 September 2026.
256
Rules 2026 · Rule 256
Application for registration (authorised income-tax practitioners)
Rules 201-260
The application (sub-rules 1 to 3). A person who wishes to be entered as an authorised income-tax practitioner applies to the Chief Commissioner or Commissioner within whose jurisdiction he has been practising, in Form No. 171, with documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii), and furnishes such further information as is required.
Existing practitioners (sub-rule 4). A person registered as an income-tax practitioner under the Income-tax Act, 1961, as it existed before repeal, with a valid certificate on 31 March 2026 continues as a registered practitioner under section 515, but must update details by filing the application by 30 September 2026; on a complete application, registration is granted.