Form 171 Income Tax Rules 2026 pdf download and Key points
FORM NO. 171
[See rule 256]
Form of application for registration as authorised income-tax practitioner under section 515
Under the Income-tax Rules, 2026, Form No. 171 serves as the Application for Authorised Income Tax practitioner.
Here are all the key points regarding Form 171 based on the sources:
1. Purpose of the Form Form 171 is used to apply to the Income Tax authority for registration as an authorised Income Tax Practitioner (ITP). It serves as the formal request for recognition to practice before Income Tax Authorities under Section 515(3)(v), (vi), or (vii)/(viii) of the Income-tax Act, 2025.
2. Applicability (Who Should File) The form must be filed by individuals who are eligible under Section 515(3) of the Income-tax Act, 2025. This specifically includes:
- Accountants, as defined under the Act.
- Persons who have passed a recognised accountancy examination.
- Other qualified persons possessing experience or qualifications recognised by the authorities.
3. Details Captured in the Form Form 171 requires the applicant to furnish specific details to evaluate their eligibility, which include:
- Personal particulars of the applicant.
- Educational and professional qualifications.
- The specific eligibility category they fall under as per Section 515.
- Address and identification details.
- Particulars of their firm or association, where applicable.
4. Mandatory Attachments To successfully submit Form 171, the applicant is strictly required to attach documentary evidence that supports their eligibility, educational/professional qualifications, and the other particulars furnished in the application.