Income tax practioner registration with commissioner mandatory or optional for bcom accountancy

HI I just want to know if assist people mostly salaried persons in tax planning and filling returns in part time along with my masters,will i mandatorily require to obtain form 40,certificate of registration as Authorised IT practioner or its just optional,I dont need to submit form 39 if i am a bcom accounatancy graduate.

Please help.

Thank You.