Rule 55: Certificate of registration

The Income-tax Rules, 1962Central Act · 1962

Certificate of registration.

If the Chief Commissioner or Commissioner is satisfied that the applicant fulfils the requirements of clause (v) or clause (vi) or clause (via) or clause (vii) of sub-section (2) of section 288 and has been practising before income-tax authorities for not less than one year on the date of the application, the Chief Commissioner or Commissioner shall enter the name of the applicant in the register and issue him a certificate of registration in Form No. 40.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	55
Marginal note	Certificate of registration
Jurisdiction	Central
Status	In force as published by the source

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