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    <description>Registration as an authorised income-tax practitioner requires filing Form No. 171 with the competent jurisdictional authority, supported by documentary eligibility evidence and any further required information. Practitioners holding valid registration under the repealed Income-tax Act, 1961, on 31st March 2026 may continue as registered practitioners, subject to updating their details through the prescribed application by 31st March 2027. Complete applications are to result in registration by the competent authority.</description>
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