Register Of Income Tax Practitioners Maintained By The Chief Commissioner Or Commissioner Of Income Tax

The document is a format for the register which shall be maintained by the Chief Commissioner or Commissioner, of income-tax practitioners to whom the certificate of registration is issued under Rule 55 of Income Tax Rules, 1962. The certificate of registration is issued by the Chief Commissioner or Commissioner only if the applicant fulfils the criteria specified under Section 288 and also has been practicing for not less than one year before the Income tax authority. While entering the details of the Income Tax Practitioner the Chief Commissioner or Commissioner shall specify if the practitioner professional address and the name of the partners if practicing in partnership.

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