Form 171: Application for registration as an authorised income-tax practitioner under section 515
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Application for registration as an authorised income-tax practitioner under section 515.
The individual seeking registration applies to the Chief Commissioner or Commissioner within whose jurisdiction the person has practised. The revised form has separate existing-registration, qualification and disqualification branches.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor - is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 256; Section 515(3), Section 515. Physical PDF pp 919-921; printed Gazette pp 2451-2453.
Rule 256 — connected rule text
256. Application for registration.— (1) Any person, who wishes to have h is name entered as an authorised income - tax practitioner in the register, shall apply to the Chief Commissioner of Income -tax or Commissioner of Income -tax within whose area of jurisdiction he has been practising. (2) The application shall be made in For m No. 171 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice under section 515(3)(a)(v) or (vi) or (vii) or (viii). (3) The applicant shall also furnish such further information as the Chief Commissioner of I ncome-tax or Commissioner of Income-tax may require in connection with the disposal of the application. (4) Where a person is already registered as income -tax practitioner under the Income -tax Act, 1961(43 of 1961) (as it existed prior to its repeal) holding a valid certificate of registration as on 31st March, 2026, he shall continue to be a registered income -tax practitioner under section 515, but he shall be required to update his details by filing application referred in sub -rule (1) by the 30th Septemb er, 2026, and in such a case, upon filing such application, the registration shall be granted by the concerned authority under section 515, if the application is complete in all respects.
Completed field illustration
Fictional data, not for filing. An already-registered fictional authorised income-tax practitioner updates the existing registration using the September 2026 replacement form.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: name / gender / PAN | Priya Arun Sharma / female / synthetic ZZZPS0000Z |
| Father’s name | Arun Dev Sharma - fictional |
| Permanent / present residential address | 10 Model Road, Pune 411001, India / same |
| Country code / mobile / email | +91 / 0000000000 / practitioner@example.invalid |
| Principal place of profession in India | 12 Model Road, Pune 411001 |
| Row 9: partner in firm? | No; firm-name/PAN rows not applicable |
| Part B row 10(i): prescribed qualification | Assumed qualification within section 515(3)(a)(v)-(viii); model qualification copy A-1, not evidence of actual eligibility |
| Row 10(ii): registered under Income-tax Act, 1961? | Yes - assumed valid certificate at 31 March 2026; model certificate reference OLD-ITP-001, annexure A-2 |
| Row 10(iii): other eligibility details | Assumed practice from 1 April 2020; model practice schedule A-3 |
| Row 10(iv): disqualified under section 515(4)/(5)/(7)? | No in assumed facts; permanent-disqualification and end-date branches not applicable |
| Application declaration | Practice exceeds one year; no other application to another Chief Commissioner/Commissioner assumed |
| Verification / date / signature | Priya Arun Sharma / 21 October 2026 / NOT SIGNED |
| Existing-registration update deadline | 31 March 2027 under amended rule 256(4), not 30 September 2026 |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 1 April 2020 to 21 October 2026 exceeds one year.
- 21 October 2026 precedes the amended 31 March 2027 update deadline.
This is not a practitioner registration certificate. A new applicant must prove the precise eligible qualification and absence of statutory disqualification; the model does not verify a real person.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 256. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 171 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.