Membership is open to an individual who is entitled to do tax practice and is: -

enrolled as an Advocate with any of the State Bar Councils within the territory of India, constituted under the provisions of the Advocate Act, 1961; or

holding Certificate of Membership issued by the Institute of Chartered Accountants of India or the Institute of Cost Accountants of India or the Institute of Company Secretaries of India; or

holding Bachelors Degree issued by any of the Universities recognized by the U.G.C. and has obtained a certificate from the competent authority (ies) to practice as a Tax Practitioner under the Income Tax Laws or passed the examination conducted for the practitioners under GST Laws or possessing such other qualification as may be decided by the General Meeting of the Association from time to time.