Authorised representative registration: certificate issued when applicant meets prescribed qualifications and has practiced before tax authorities for requisite period. Where the Chief Commissioner or Commissioner is satisfied that an applicant fulfils the requirements of the relevant clauses of sub section (2) of section 288 and has been practising before income tax authorities for not less than one year on the date of application, the officer shall enter the applicant's name in the register and issue a certificate of registration in the prescribed form.