{"id":11216,"date":"2026-09-15T19:53:43","date_gmt":"2026-09-15T19:53:43","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=11216"},"modified":"2026-09-15T20:13:29","modified_gmt":"2026-09-15T20:13:29","slug":"overview-on-itps-as-per-new-i-tax-act-2025","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/","title":{"rendered":"Overview on ITPs as per New I Tax Act 2025"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11222\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37.jpg\" alt=\"Form 171\" width=\"853\" height=\"1123\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37.jpg 853w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37-228x300.jpg 228w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37-778x1024.jpg 778w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37-768x1011.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/photo_2026-09-16_00-52-37-800x1053.jpg 800w\" sizes=\"(max-width: 853px) 100vw, 853px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6aaa4b1a9a420\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6aaa4b1a9a420\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Overview_on_Registration_of_Income-tax_Practitioners_ITPs_as_per_New_I_Tax_Act_2025\" title=\"Overview on Registration of Income-tax Practitioners (ITPs) as per New I Tax Act 2025\">Overview on Registration of Income-tax Practitioners (ITPs) as per New I Tax Act 2025<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Section_515_of_the_Income-tax_Act_2025_%E2%80%93_Authorised_Income-tax_Practitioners_ITPs\" title=\"Section 515 of the Income-tax Act, 2025 \u2013 Authorised Income-tax Practitioners (ITPs)\">Section 515 of the Income-tax Act, 2025 \u2013 Authorised Income-tax Practitioners (ITPs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Circular_on_Registration_of_Income-tax_Practitioners_ITPs\" title=\"Circular on Registration of Income-tax Practitioners (ITPs)\">Circular on Registration of Income-tax Practitioners (ITPs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Basic_Background_of_the_CBDT_Circular\" title=\"Basic Background of the CBDT Circular\">Basic Background of the CBDT Circular<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Key_Purpose_of_the_CBDT_Circular\" title=\"Key Purpose of the CBDT Circular\">Key Purpose of the CBDT Circular<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Who_is_Covered_ITP\" title=\"Who is Covered ITP ?\">Who is Covered ITP ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Requirement_to_File_Form_No_171\" title=\"Requirement to File Form No. 171\">Requirement to File Form No. 171<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Place_of_Submission\" title=\"Place of Submission \">Place of Submission <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Consequences_of_Non-Filing_of_Registered_Income_Tax_Practitioners\" title=\"Consequences of Non-Filing of Registered Income Tax\u00a0Practitioners\">Consequences of Non-Filing of Registered Income Tax\u00a0Practitioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#Practical_Impact_of_Existing_Registered_Income-Tax_Practitioners\" title=\"Practical Impact of Existing Registered Income-Tax Practitioners\">Practical Impact of Existing Registered Income-Tax Practitioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-on-itps-as-per-new-i-tax-act-2025\/#In_summary\" title=\"In summary\">In summary<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Overview_on_Registration_of_Income-tax_Practitioners_ITPs_as_per_New_I_Tax_Act_2025\"><\/span><span style=\"color: #000080;\"><strong>Overview on Registration of Income-tax Practitioners (ITPs) <em>as per New I Tax Act 2025<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Section_515_of_the_Income-tax_Act_2025_%E2%80%93_Authorised_Income-tax_Practitioners_ITPs\"><\/span><span style=\"color: #000080;\">Section 515 of the Income-tax Act, 2025 \u2013 Authorised Income-tax Practitioners (ITPs)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 515 of the Income-tax Act, 2025 provides a formal framework for representation of taxpayers before Income-tax Authorities and the Appellate Tribunal through an authorised representative. This section is broadly similar to Section 288 of the Income-tax Act, 1961 but introduces a structured mechanism for recognition and registration of Authorised Income-tax Practitioners (ITPs)<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Circular_on_Registration_of_Income-tax_Practitioners_ITPs\"><\/span><span style=\"color: #000080;\"><strong>Circular on Registration of Income-tax Practitioners (ITPs)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The circular has been issued by the Office of the Chief Principal Commissioner of Income Tax, Mumbai regarding the registration and continuation of registration of Income-tax Practitioners (ITPs) under the provisions of the Income-tax Act, 2025.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Basic_Background_of_the_CBDT_Circular\"><\/span><span style=\"color: #000080;\"><strong>Basic Background of the CBDT Circular<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>New Income-tax Act, 2025, contains provisions relating to Income-tax practitioners under Section 515 read with Rules 250 to 257 of the Income-tax Rules, 2026. The circular specifically addresses individuals who were already registered as Income-tax practitioners under the earlier Income-tax Act, 1961 and whose registration was valid as on 31 March 2026.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11218\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001.jpg\" alt=\"Income-tax practitioners under Section 515\" width=\"1180\" height=\"1755\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001.jpg 1180w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001-202x300.jpg 202w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001-689x1024.jpg 689w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001-768x1142.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001-1033x1536.jpg 1033w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0001-800x1190.jpg 800w\" sizes=\"(max-width: 1180px) 100vw, 1180px\" \/><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11219\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002.jpg\" alt=\"Income-tax practitioners under Section 515 2\" width=\"1175\" height=\"1755\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002.jpg 1175w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002-201x300.jpg 201w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002-686x1024.jpg 686w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002-768x1147.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002-1028x1536.jpg 1028w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/ITP-sec515_page-0002-800x1195.jpg 800w\" sizes=\"(max-width: 1175px) 100vw, 1175px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Key_Purpose_of_the_CBDT_Circular\"><\/span><span style=\"color: #000080;\"><strong>Key Purpose of the CBDT Circular<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Income Tax Department has invited all existing income-tax practitioners holding valid registration under the Income Tax Act, 1961 to migrate and continue their registration under the new Income Tax Act, 2025. \u00a0The objective is to ensure that all practitioners are registered under the framework of the new law and are authorized to continue representing taxpayers before income-tax authorities.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_is_Covered_ITP\"><\/span><span style=\"color: #000080;\"><strong>Who is Covered ITP ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The circular applies to:<\/p>\n<ul>\n<li>Income-tax Practitioners already registered under the Income-tax Act, 1961.<\/li>\n<li>Practitioners whose registration remained valid as on 31.03.2026.<\/li>\n<li>ITP Practitioners wishing to continue their practice under the Income-tax Act, 2025.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Requirement_to_File_Form_No_171\"><\/span><span style=\"color: #000080;\"><strong>Requirement to File Form No. 171<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CBDT circular states that eligible Income-tax practitioners are required to:<\/p>\n<ul>\n<li>Update their details.<\/li>\n<li>File an application in Form No. 171.<\/li>\n<li>Submit the application along with the prescribed supporting documents.<\/li>\n<li>Complete the filing process on or before 30 September 2026.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Place_of_Submission\"><\/span><span style=\"color: #000080;\"><strong>Place of Submission <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Completed Form No. 171 and supporting documents must be submitted before the Principal Chief Commissioner of Income Tax, Mumbai. The introduction of Form 171 provides a regulated system for ITP who represent taxpayers before the Tax Dept. The provision aims to:<\/p>\n<div>\n<ul>\n<li>Ensure only qualified persons represent assessees.<\/li>\n<li>Improve professional standards in tax practice.<\/li>\n<li>Maintain a formal register of authorised practitioners.<\/li>\n<li>Increase accountability and transparency in tax proceedings<\/li>\n<\/ul>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Non-Filing_of_Registered_Income_Tax_Practitioners\"><\/span><span style=\"color: #000080;\"><strong>Consequences of Non-Filing of Registered Income Tax<\/strong><strong>\u00a0Practitioners<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This CBDT circular contains an important warning. If an Income-tax practitioner fails to submit Form No. 171 on or before 30 September 2026, the practitioner:<\/p>\n<ul>\n<li>Will cease to be entitled to continue as a registered Income-tax practitioner.<\/li>\n<li>Who will not be considered an authorized Income-tax practitioner under the Income-tax Act, 2025.<\/li>\n<li>Will cease to act as a registered practitioner with effect from 01 October 2026.<\/li>\n<\/ul>\n<p>In simple terms, failure to file the prescribed form by the due date will result in automatic discontinuation of the practitioner&#8217;s recognition under the new Income Tax Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Impact_of_Existing_Registered_Income-Tax_Practitioners\"><\/span><span style=\"color: #000080;\"><strong>Practical Impact of Existing Registered Income-Tax Practitioners<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For existing registered income tax practitioners:<\/p>\n<ol>\n<li>Registration under the old law will not automatically continue under the new Income-tax Act, 2025.<\/li>\n<li>Fresh compliance through Form 171 is mandatory.<\/li>\n<li>Registration details must be updated and verified.<\/li>\n<li>Missing the deadline may result in loss of authority to represent taxpayers before Income-tax authorities.<\/li>\n<\/ol>\n<div>\n<p>A CA holding a valid COP is already covered within the definition of an AR u\/s 515(3). But new provisions also allow other qualified professionals to obtain recognition via Registration in Form 171, thereby broadening the pool of recognised tax practitioners.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"In_summary\"><\/span><span style=\"color: #000080;\"><strong>In summary<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p>Section 515 of the Income-tax Act, 2025 establishes a formal legal framework for authorised representation before tax authorities, while Form 171 under the Income-tax Rules, 2026 creates a registration mechanism for recognised ITP, ensuring professionalism and regulatory oversight in tax representation.<\/p>\n<p>CBDT Circular is essentially a migration and re-registration requirement for existing Income-tax practitioners. Any person who was registered as an ITP under the Income-tax Act, 1961 and wishes to continue practice under the Income-tax Act, 2025 must submit Form No. 171 along with supporting documents by 30 September 2026. Failure to do so will result in cessation of ITP status from 1 October 2026, thereby affecting the practitioner&#8217;s ability to represent clients before tax authorities<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview on Registration of Income-tax Practitioners (ITPs) as per New I Tax Act 2025 Section 515 of the Income-tax Act, 2025 \u2013 Authorised Income-tax Practitioners (ITPs) Section 515 of the Income-tax Act, 2025 provides a formal framework for representation of taxpayers before Income-tax Authorities and the Appellate Tribunal through an authorised representative. This section is &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[161],"tags":[1387],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11216"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=11216"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11216\/revisions"}],"predecessor-version":[{"id":11220,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11216\/revisions\/11220"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=11216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=11216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=11216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}