Rule 257 requires the specified authority, if satisfied that the applicant meets the requirements of section 515(3)(a)(v), (vi), (vii) or (viii) and has practised before income-tax authorities for at least one year, to enter the name in the register and issue a certificate of registration.
257
Rules 2026 · Rule 257
Certificate of registration (authorised income-tax practitioners)
Rules 201-260
The rule. If the specified authority is satisfied that the applicant fulfils the requirements of section 515(3)(a)(v), (vi), (vii) or (viii) and has been practising before income-tax authorities for not less than one year on the date of application, it enters the name in the register, in the form and manner specified with the Board's prior approval, and issues a certificate of registration.