Eligibility Criteria for Registration of Authorized Income Tax Practitioners under Section 288 of the Income-tax Act, 1961: A Case Study from Pune Jurisdiction

Title Eligibility Criteria for Registration of Authorized Income Tax Practitioners under Section 288 of the Income-tax Act, 1961: A Case Study from Pune Jurisdiction Description Author: Ganesh Shrirang SatarkarAffiliation: Independent Research Scholar / Legal StudiesDiscipline: Tax Law, Legal Studies, Financial and Fiscal Administration Description:This study critically examines the statutory framework governing the registration of Authorized Income Tax Practitioners under Section 288 of the Income-tax Act, 1961, with specific reference to an administrative decision issued by the Office of the Principal Commissioner of Income Tax-3, Pune. The case highlights the interpretation of Rules 50 and 51 of the Income-tax Rules, 1962, and evaluates the role of prescribed educational qualifications in determining professional eligibility. The paper contributes to the understanding of regulatory compliance, administrative discretion, and professional entry barriers within Indian tax practice. Keywords and Subjects Income-tax Act, 1961; Section 288; Authorized Income Tax Practitioner; Income-tax Rules, 1962; Rule 50; Rule 51; professional eligibility; educational qualifications; tax administration; fiscal law; regulatory compliance; administrative law; professional regulation; Indian taxation system; legal interpretation; quasi-judicial decision-making; income tax practice in India. Publishing Information Details Document Type: Case Study / Legal Commentary / Academic Article Jurisdiction: India (Pune, Maharashtra) Institution Involved: Office of the Principal Commissioner of Income Tax-3, Pune Relevant Period: 2018–2019 Primary Legal Provisions: Section 288, Income-tax Act, 1961 Rules 50 and 51, Income-tax Rules, 1962 Intended Audience: Law students, tax practitioners, researchers in taxation and fiscal policy, legal academicians Citation Source: Official correspondence and orders of the Income Tax Department, Government of India