FORM NO. 40
[See rule 55]
Certificate of registration
This is to certify that the name of ......................................……………………………………… son of
........................................ of ........................................ has been entered in the register of authorised
income-tax practitioners maintained in my office under the Income-tax Act, 1961.
His registration No. is ..................…………….
Date ....................
 Chief Commissioner or Commissioner of Income-tax
(SEAL)