FORM NO. 38 for Register of Income-Tax Practitioners Maintained By The Chief Commissioner. FORM NO. 38 is relevant to any person who wishes to have his name entered as an authorized income tax practitioner in the register shall apply to the chief commissioner or commissioner within whose area of jurisdiction he has been practicing.
Every [Chief Commissioner or Commissioner] shall maintain in Form No. 38, a register of authorised income-tax practitioners to whom certificates of registration have been issued by him under rule 55.
FORM NO. 38
[See rule 53]
Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax
Name in full
If practising in partnership, names of firm and other partners
Date of entry in register
Chief Commissioner or Commissioner’s signature
Punishment under section 288(5)(b), if any