Rule 256: Applying for registration as an authorised income-tax practitioner
Rule 256 sets out how to apply to be entered in the register of authorised income-tax practitioners. The application goes to the Chief Commissioner or Commissioner of Income-tax in whose area the person has been practising, in Form No. 171 with documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii). Practitioners already registered under the Income-tax Act, 1961 on 31 March 2026 continue, but must update details by 30 September 2026.
Official notified Income-tax Rules, 2026Need advice on Rule 256?
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Bare law
Rule 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 of Income-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 under section 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 in connection 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 a valid 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 required to 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 registration shall be granted by the concerned authority under section 515, if the application is complete in all respects.
Rule breakdown
Where and how to apply: Rule 256(1) to (3)
Apply to the Chief Commissioner or Commissioner of Income-tax within whose jurisdiction you have been practising.
Use Form No. 171 and attach documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii).
Furnish any further information the authority requires to dispose of the application.
Existing registrations: Rule 256(4)
A person holding a valid certificate under the Income-tax Act, 1961 as on 31 March 2026 continues as a registered practitioner under section 515.
The person must update details by filing the application in sub-rule (1) by 30 September 2026.
If the application is complete in all respects, the registration is granted under section 515.
Key takeaways
Form No. 171
The prescribed application form.
Proof of eligibility
Attach evidence under section 515(3)(a)(v) to (viii).
Transition
Existing practitioners update by 30 September 2026.
Practical checklist
- Attach examination or degree certificates (Rules 251 and 252) with Form No. 171.
- Track the 30 September 2026 update deadline if you were registered under the 1961 Act.
Avoid
- Do not file with the wrong jurisdiction; apply where you have been practising.
FAQs
To whom do I apply?
The Chief Commissioner or Commissioner of Income-tax within whose area you have been practising (Rule 256(1)).
What documents are needed?
Documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii), and any further information the authority asks for.
I was registered under the 1961 Act. Do I need to reapply?
You continue as registered but must update details by filing the sub-rule (1) application by 30 September 2026 (Rule 256(4)).
Glossary
- Form No. 171
- The application form for entry in the register of authorised income-tax practitioners.
- Jurisdiction
- The area of the Chief Commissioner or Commissioner where the applicant has been practising.