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    <description>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&#039;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.</description>
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