Rule - 54 (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 54 (of Income Tax Rules, 1962), Income-tax Rules, 1962
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 or Commissioner] within whose area of jurisdiction he has been practising. The application shall be made in Form No. 39 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice under clause (v) or clause (vi) [or clause (via)] or clause (vii) of sub-section (2) of section 288 (of Income Tax Act, 1961).
(2) The applicant shall also furnish such further information as the [Chief Commissioner or Commissioner] may require in connection with the disposal of the application.
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