Section 2: Membership of the Institute

(1) Subject to the provisions of this Act, persons admitted to membership of the Institute shall be registered as members in the category of-
(i) fellows;
(ii) associate members; and
(iii) graduate members.
(2) Persons registered under this Act as members shall be entitled to be enrolled-
(a) as fellows, if they satisfy the Council that for the period of five years immediately preceding the date of application in that behalf, they have been fit persons and have, in addition to being the holders of approved academic qualifications, been in continuous active practice as professional tax practitioners or administrators;
(b) as associate members, if for the period of not less than three years immediately preceding the date of application in that behalf (the period of membership of the Institute of Taxation in the discretion of the Council, counting in that behalf), have been enrolled as graduate members and are otherwise fit persons; and
(c) as graduate members, if they satisfy the Council that they have passed the Institute's examinations and are otherwise fit and proper persons to be enrolled.