FORM NO. 40 for Certificate of registration. FORM NO. 40 is required to be filled for registration of authorised income tax practitioners maintained in office
If the [Chief Commissioner or Commissioner] is satisfied that the applicant fulfils the requirements of clause (v) or clause (vi) [or clause (via)] or clause (vii) of sub-section (2) of section 288 and has been practicing before income-tax authorities for not less than one year on the date of the application, the Chief Commissioner or Commissioner] shall enter the name of the applicant in the register and issue him a certificate of registration in Form No. 40.
FORM NO. 40
[See rule 55]
Certificate of registration
This is to certify that the name of
|His registration No. is |
Chief Commissioner or Commissioner of Income-tax