Rule 256 of the Income-tax Rules, 2026

Where this rule sits

Rule 256 gives effect to Section 515 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.

← Rule 255  ·  Rule 257 →

What this rule does

Sub-rule (1) requires a person who wishes to have his name entered as an authorised income-tax practitioner in the register to apply to the Chief Commissioner of Income-tax or Commissioner of Income-tax within whose area of jurisdiction he has been practising.

Sub-rule (2) prescribes Form No. 171 for that application and requires it to be accompanied by documentary evidence of his eligibility for income-tax practice under section 515(3)(a)(v), (vi), (vii) or (viii). Sub-rule (3) requires the applicant to furnish such further information as the Chief Commissioner or Commissioner may require in connection with the disposal of the application.

Sub-rule (4) preserves the position of a person already registered as an income-tax practitioner under the Income-tax Act, 1961 as it existed prior to its repeal, holding a valid certificate of registration as on 31st March, 2026: he continues to be a registered income-tax practitioner under section 515, but must update his details by filing an application as referred to in sub-rule (1) by the 30th September, 2026, and on such filing the registration is granted by the concerned authority under section 515 if the application is complete in all respects.

Why it is there

Section 515 recognises certain persons as authorised representatives, and the register of income-tax practitioners is how that recognition is recorded. The rule fixes who the application goes to — the Chief Commissioner or Commissioner in whose jurisdiction the applicant has been practising — the form, and the evidence of eligibility, and it carries forward practitioners registered under the repealed 1961 Act on condition that they refresh their particulars by a fixed date.

Who it applies to

• A person seeking entry of his name as an authorised income-tax practitioner in the register
• A person eligible for income-tax practice under section 515(3)(a)(v), (vi), (vii) or (viii)
• A person registered as an income-tax practitioner under the Income-tax Act, 1961 as it existed prior to its repeal, holding a valid certificate of registration as on 31st March, 2026
• The Chief Commissioner of Income-tax or Commissioner of Income-tax disposing of the application

The figures, and what each one turns on

The forms it prescribes

• Form No. 171 — application for registration as an authorised income-tax practitioner

What this means in practice

Jurisdiction is decided by where the applicant has been practising, not by where he resides or wishes to practise, so the application goes to the Chief Commissioner or Commissioner of that area. The evidence required is tied to a specific set of eligibility limbs — section 515(3)(a)(v), (vi), (vii) and (viii) — and documentary evidence of eligibility must accompany the form rather than follow it. An existing practitioner registered under the repealed 1961 Act does not have to start afresh, but the continuation is not unconditional: he must file the sub-rule (1) application by 30th September, 2026, and registration follows only if that application is complete in all respects. Sub-rule (3) leaves the Chief Commissioner or Commissioner free to call for further information before disposing of the application.

An example

A person who has practised as an income-tax practitioner in a particular Commissioner's charge and holds a valid certificate of registration under the repealed Income-tax Act, 1961 as on 31st March, 2026 continues as a registered practitioner under section 515. Under sub-rule (4) he files the application referred to in sub-rule (1) in August 2026 to update his details, and because it is complete in all respects the concerned authority grants registration.

Where you meet this rule

In the Form No. 171 application to the Chief Commissioner or Commissioner in whose jurisdiction the applicant practises, and in the register of income-tax practitioners in which the name is entered.

The words themselves

What people get wrong

• Applying to the Commissioner of the area where the applicant lives. Sub-rule (1) fixes jurisdiction by the area in which he has been practising.
• Filing Form No. 171 without proof of eligibility. Sub-rule (2) requires documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii) to accompany the application.
• Assuming a registration carried over from the repealed 1961 Act needs no action. Sub-rule (4) requires the details to be updated by filing the sub-rule (1) application by the 30th September, 2026.
• Treating an incomplete application as sufficient. Registration under sub-rule (4) is granted only if the application is complete in all respects, and sub-rule (3) allows further information to be called for.