Income Tax Law
Income-tax Rules, 2026
Rule 257Certificate of registration
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
If the specified authority is satisfied that the applicant fulfils the requirements of section 515(3)(a)(v) or (vi) or (vii) or (viii) and has been practicing before income-tax authorities for not less than one year on the date of the application, the specified authority shall enter the name of the applicant in the register, in such form and manner as may be specified by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, with the prior approval of the Board and issue him a certificate of registration .
This rule refers to
§ 515 Appearance by authorised representative