Rule 257: Certificate of registration for income-tax practitioners
Rule 257 says when the specified authority will register an applicant. The applicant must meet the requirements of section 515(3)(a)(v), (vi), (vii) or (viii) and must have practised before income-tax authorities for at least one year on the date of the application. The authority then enters the name in the register and issues a certificate of registration.
Official notified Income-tax Rules, 2026Need advice on Rule 257?
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Bare law
Rule 257 - Certificate of registration
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 practicing before 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 the register, 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 .
Rule breakdown
Two conditions
Eligibility under section 515(3)(a)(v), (vi), (vii) or (viii).
At least one year of practice before income-tax authorities on the date of application.
What the authority does
Enters the name in the register in the form and manner specified by the Principal DGIT (Systems) or DGIT (Systems) with prior Board approval.
Issues a certificate of registration.
Key takeaways
One-year practice
Practice of at least one year is needed on the application date.
Entry and certificate
Name is entered in the register and a certificate is issued.
Form of register
Set by DGIT (Systems).
Practical checklist
- Keep records showing your practice before income-tax authorities for at least one year.
Avoid
- Do not apply before completing one year of practice.
FAQs
How much prior practice is needed?
Not less than one year before income-tax authorities on the date of application (Rule 257).
What do I receive?
Your name is entered in the register and you are issued a certificate of registration.
Can the certificate be cancelled later?
Yes, see Rules 258 and 259.
Glossary
- Certificate of registration
- The certificate issued by the specified authority under Rule 257.
- Register
- The register kept under Rule 255.