Rule 258: Cancellation of a practitioner's certificate on removal from the register
Rule 258 links the certificate to the register. When a practitioner's name is removed from the register under these rules, the certificate of registration stands cancelled automatically. The Chief Commissioner or Commissioner maintaining the register must notify the removal to the practitioner, to other Chief Commissioners and Commissioners (who inform their subordinate authorities) and to the Appellate Tribunal.
Official notified Income-tax Rules, 2026Need advice on Rule 258?
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 258 - Cancellation of certificate
(1) A certificate of registration shall stand cancelled when the name of the holder of the certificate is removed from the register under these rules.
(2) When the name of the holder of the certificate is removed from the register, the Chief Commissioner of Income-tax or Commissioner of Income-tax maintaining the register shall notify the fact of such removal to the authorised income-tax practitioner concerned and also to other Chief Commissioners of Income-tax or Commissioners of Income-tax (who shall notify the fact of the removal to the income-tax authorities subordinate to them) and to the Appellate Tribunal.
Rule breakdown
Automatic cancellation: Rule 258(1)
The certificate stands cancelled when the holder's name is removed from the register under these rules.
Who is told: Rule 258(2)
The authorised income-tax practitioner concerned.
Other Chief Commissioners or Commissioners of Income-tax, who notify the income-tax authorities subordinate to them.
The Appellate Tribunal.
Key takeaways
Linked to register
Removal from the register cancels the certificate.
Wide notice
Removal is notified across the department and to the Tribunal.
No separate order needed
Cancellation follows the removal.
Practical checklist
- Inform clients promptly if your name is removed.
Avoid
- Do not appear before income-tax authorities on a cancelled certificate.
FAQs
Does the certificate need a separate cancellation order?
Rule 258(1) says it "shall stand cancelled" when the name is removed from the register.
Is the Appellate Tribunal informed?
Yes, under Rule 258(2).
What are the grounds for removal?
See Rules 259, 260 and 265.
Glossary
- Certificate of registration
- The certificate issued under Rule 257.
- Appellate Tribunal
- The Income Tax Appellate Tribunal, which Rule 258(2) requires to be notified.