Rules 255 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Four rules of the Income-tax Rules, 2026 govern the register of authorised income-tax practitioners: rule 255 (the register), rule 256 (the application), rule 257 (the certificate) and rule 260 (removal of a name). The one that changed after March 2026 is rule 256(4): the date by which an existing registered practitioner must update details is now the 31st March, 2027.
This article is written as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked before you act.
A person who wants to be entered as an authorised income-tax practitioner applies in Form 171 to the Chief Commissioner or Commissioner of Income-tax within whose area the person has been practising (rule 256(1) and (2)). Someone already registered as an income-tax practitioner under the Income-tax Act, 1961 with a valid certificate on 31 March 2026 continues as a registered practitioner under section 515, but must file the application by 31 March 2027 to update details (rule 256(4), as amended by G.S.R. 822(E), 17 September 2026). The specified authority enters the name in the register and issues a certificate if the applicant meets section 515(3)(a)(v) to (viii) and has practised for not less than one year.
Practitioners who want to be sure about their update application can talk it through with us on our legal consultation page.
What changed after March 2026
Notification 120/2026, the Income-tax (Fourth Amendment) Rules, 2026 (G.S.R. 822(E), 17 September 2026), is made under section 533 read with sections 262, 273, 413, 514 and 515 of the Income-tax Act, 2025. Rule 6 of the notification amends rule 256(4) and rule 8 substitutes Form 171. Both of those rules came into force on the date of their publication in the Official Gazette.
| Provision | As notified in March 2026 | After the amendment |
|---|---|---|
| Rule 256(4), date to update details | "30th September, 2026" | "31st March, 2027" |
| Form 171 | Form as printed with the Rules | Substituted by rule 8 of the notification |
Rules 255, 257 and 260 are not touched by any amending notification in hand. If you are about to apply, read the substituted Form 171 in the notification.
Rule 255: the register
Every specified authority maintains a register of authorised income-tax practitioners to whom certificates of registration have been issued under rule 257. The register is kept in the form and manner specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with the prior approval of the Board. The rule does not describe the form; what has been specified is not in the text consulted.
Rule 256: the application
| Sub-rule | What it says |
|---|---|
| (1) | A person who wishes to have his name entered as an authorised income-tax practitioner applies to the Chief Commissioner of Income-tax or Commissioner of Income-tax within whose jurisdiction he has been practising |
| (2) | The application is in Form 171, with documentary evidence of eligibility for income-tax practice under section 515(3)(a)(v) or (vi) or (vii) or (viii) |
| (3) | The applicant furnishes such further information as the Chief Commissioner or Commissioner requires to dispose of the application |
| (4) | A person registered as an income-tax practitioner under the Income-tax Act, 1961 (43 of 1961) (as it existed before its repeal) with a valid certificate on 31 March 2026 continues as a registered practitioner under section 515, but must update details by filing the application in sub-rule (1) by 31 March 2027; on such a filing, registration is granted under section 515 if the application is complete in all respects |
The rule names the Income-tax Act, 1961 only as a description of the earlier registration; please check that law for its own terms.
Our overview of rules 250 to 252 on the qualifications for practice explains the educational and examination routes, and the article on rules 253 and 254 covers the business relationship test and the insolvency professional route.
If you want help working out which clause of section 515(3)(a) fits you, or you wish to prepare an update application, our legal consultation page is the place to start.
Rule 257: the certificate of registration
If the specified authority is satisfied that the applicant fulfils section 515(3)(a)(v) or (vi) or (vii) or (viii), and that the applicant has been practising before income-tax authorities for not less than one year on the date of the application, the authority:
- enters the name of the applicant in the register, in the form and manner specified by the Principal Director General or Director General of Income-tax (Systems) with the prior approval of the Board; and
- issues the applicant a certificate of registration.
Two points are worth noting. First, the one-year practice condition is tested on the date of the application. Second, the rule speaks of satisfaction of the specified authority; it prints no time limit for the authority to decide.
Rule 260: removal of the name
Rule 260 is headed "Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed". It provides that the name entered in the register:
- shall be removed from the register during the period for which the person is disqualified to represent an assessee in the circumstances referred to in section 515(4)(b) or (c); and
- shall be re-entered only after the completion of that period.
Other grounds for cancellation and removal sit in the neighbouring rules; see our article on practitioner misconduct and inquiry.
An example
Sandeep Rao has been practising before the income-tax authorities in his area for several years and held a valid certificate of registration as an income-tax practitioner under the Income-tax Act, 1961 on 31 March 2026. Under rule 256(4) he continues as a registered practitioner under section 515. To update his details he files the application referred to in rule 256(1) with the Chief Commissioner or Commissioner of Income-tax whose area he practises in, on or before 31 March 2027. If the application is complete in all respects, registration is granted under section 515.
Meera Joshi, by contrast, wants to register for the first time. She applies in Form 171 with documentary evidence of eligibility under section 515(3)(a), and the specified authority will register her only if satisfied on eligibility and on one year of practice before the date of the application.
The section of the Act behind these rules
The rules serve section 515 of the Income-tax Act, 2025. Our article on section 515, appearance by authorised representative explains who may appear and in what capacity. Rule 260 refers to the disqualification periods in section 515(4)(b) and (c).
Need help with practitioner registration or representation?
Registration is only the first step; the next is appearing for clients correctly. If you are a practitioner, or a business wondering who may appear for it, we can help through our legal dispute resolution service.
Key takeaways
- The update date in rule 256(4) is now 31 March 2027 (G.S.R. 822(E)).
- Form 171 was substituted by the same notification.
- Rule 257 requires eligibility under section 515(3)(a)(v) to (viii) and not less than one year of practice on the date of application.
- Rule 260 removes a name only for the period of disqualification and allows re-entry after it.
- The form and manner of the register are for the Director General of Income-tax (Systems) to specify.
Read next
- Rules 250 to 252: income-tax practitioner qualifications
- Rules 253 and 254: business relationship and IBC representatives
- Rules 261, 262, 265 and 268: practitioner misconduct inquiry
- Section 515 of the Act: appearance by authorised representative
- Rules 246 and 248: registration as a valuer and fees
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.