(1)Any person who wishes to have his name entered as an authorised income-tax practitioner in the register shall apply to the Chief Commissioner or Commissioner within whose area of jurisdiction he has been practising. The application shall be made in Form No. 39 and shall be accompanied by documentary evidence regarding his eligibility for income-tax practice under clause (v) or clause (vi) or clause (via) or clause (vii) of sub-section (2) of section 288.
