Rule 255: Register of authorised income-tax practitioners
Rule 255 requires every specified authority to maintain a register of authorised income-tax practitioners to whom it has issued certificates of registration under Rule 257. The form and manner of the register are specified by the Principal Director General or Director General of Income-tax (Systems) with the prior approval of the Board.
Official notified Income-tax Rules, 2026Need advice on Rule 255?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
Bare law
Rule 255 - Register of income-tax practitioners
Every specified authority shall maintain a register, of authorized income-tax practitioners to whom certificates of registration have been issued by him under rule 257, in such form and in such 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.
Rule breakdown
What the rule requires
Every specified authority keeps a register.
It lists authorised income-tax practitioners to whom that authority has issued certificates under Rule 257.
The form and manner are specified by the Principal DGIT (Systems) or DGIT (Systems) with prior Board approval.
Links
Entries are made under Rule 257 and removed under Rules 258 to 260 and 265.
Key takeaways
Who keeps it
Each specified authority.
Format
Set by DGIT (Systems) with Board approval.
Entries
Practitioners certified under Rule 257.
Practical checklist
- Check your entry in the register after registration.
Avoid
- Do not represent clients as an authorised income-tax practitioner while your name is removed from the register.
FAQs
Who maintains the register?
Every specified authority (Rule 255).
Who decides its format?
The Principal Director General or Director General of Income-tax (Systems), with prior Board approval.
How does a name get on the register?
Through the certificate of registration process in Rule 257.
Glossary
- Register
- The register of income-tax practitioners referred to in Rule 255 (Rule 250(d)).
- Specified authority
- Defined in Rule 250(e).