Section 256 — Application for registration

(1) Any person, who wishes to have his name entered as an authorised income-tax practitioner in the register, shall apply to the Chief Commissioner ofIncome-tax or Commissioner of Income-tax within whose area of jurisdiction he has been practising.
(2) The application shall be made in Form No. 171 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice undersection 515(3)(a)(v) or (vi) or (vii) or (viii).
(3) The applicant shall also furnish such further information as the Chief Commissioner of Income-tax or Commissioner of Income-tax may require inconnection with the disposal of the application.
(4) Where a person is already registered as income-tax practitioner under the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal) holding avalid certificate of registration as on 31st March, 2026 he shall continue to be a registered income-tax practitioner under section 515, but he shall be requiredto update his details by filing application referred in sub-rule (1) by the 30th September, 2026, and in such a case, upon filing such application, the registrationshall be granted by the concerned authority under section 515, if the application is complete in all respects.
Certificate of registration.
257. 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 practicingbefore 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 theregister, 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.