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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Certificate of registration: registration issued when practitioner meets eligibility and minimum practice requirement before tax authorities.</h1> The specified authority shall enter an applicant's name in the register and issue a certificate of registration if satisfied the applicant fulfils section 515(3)(a)(v)-(viii) and has practised before income-tax authorities for at least one year on the application date; the register entry and certificate must follow the form and manner specified by the Systems head with prior Board approval.

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