Certificate of registration requires eligibility under specified conditions and one year's practice before income-tax authorities. Certificate of registration is issued when the specified authority is satisfied that the applicant meets the requirements of section 515(3)(a)(v), (vi), (vii) or (viii) and has been practising before income-tax authorities for not less than one year on the date of application. The authority must then enter the applicant's name in the register and issue the certificate of registration. The register is maintained in the form and manner specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with prior approval of the Board.
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.
Certificate of registration requires eligibility under specified conditions and one year's practice before income-tax authorities.
Certificate of registration is issued when the specified authority is satisfied that the applicant meets the requirements of section 515(3)(a)(v), (vi), (vii) or (viii) and has been practising before income-tax authorities for not less than one year on the date of application. The authority must then enter the applicant's name in the register and issue the certificate of registration. The register is maintained in the form and manner specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with prior approval of the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
