Income Tax Practitioner Registration: Know Form, Eligibility and Procedure Under New 2026 Tax Rules [Article]

The Section 515 of the Income-tax Act, 2025 has included a proper mechanism for recognising professionals as Authorised Income-tax Practitioners (ITPs). The new income tax rules, 2026 provided Form 171, which shall be filed by the aspiring Income-tax Practitioners.

Section 515 of Income Tax Act, 2025

The Section 515 states about the authorised representative of the assessee, his/her eligibility, qualification..etc to attend before any income-tax authority or the Appellate Tribunal for any proceeding under this Act.

Authorised Representative as per the provision:

“authorised representative” means a person authorised by the assessee, in writing, to appear on his behalf, being—

(i) a person related to or regularly employed by the assessee in any manner; or

(ii) any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings; or

(iii) any legal practitioner, who is entitled to practise in any civil court in India; or

(iv) an accountant; or

(v) any person, who has passed any accountancy examination recognised by the Board; or

(vi) any person, who has acquired such educational qualifications, as may be prescribed; or

(vii) any person who, before the coming into force of the Income-tax Act, 1961 (43 of 1961) in the Union territory of Dadra and Nagar Haveli, Goa, Daman and Diu, or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee otherwise than as an employee or relative of that assessee; or

(viii) any other person who was an authorised representative in accordance with the provisions of section 288(2)(vii) of the Income-tax Act, 1961 (43 of 1961); or

(ix) any other person as may be prescribed;

Accountant as per Section 515(3)(b)

“accountant” means a chartered accountant as defined in section 2(1)(b) of the Chartered Accountants Act, 1949 (38 of 1949), who holds a valid certificate of practice under section 6(1) of that Act, but does not include [except for representing the assessee under sub-section (1)],—

(i) in case of an assessee, being a company, a person who is not eligible for appointment as an auditor of the said company under section 141(3) of the Companies Act, 2013 (18 of 2013); or

(ii) in any other case, —

(A) the assessee himself, or in the case of being a firm or association of persons or a Hindu undivided family, any partner of such firm or a member of such association or such Hindu undivided family;

(B) for an assessee, being a registered non-profit organisation, any person referred to in section 355(h)(i) or (ii) or (iii) or (iv);

(C) for any person other than the persons referred to in sub-clauses (A) and (B), the person who is competent to verify the return under section 263 as per section 265;

(D) any relative of any of the persons referred to in sub-clauses (A), (B) and (C);

(E) an officer or employee of the assessee;

(F) an individual, who, is a partner, or who is in the employment, of an officer or employee of the assessee;

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