Tax return preparer.
145. (1) The Board may, without prejudice to the provisions of section 144, frame a tax return preparer Scheme so as to allow a tax return preparer to prepare and furnish the return of tax bases of any specified class of persons, in accordance with the Scheme.
(2) Every tax return preparer shall affix his signature on the return so prepared by him.
(3) The Scheme framed by the Board under this section may provide for the following, namely:—
(a) the eligibility criteria for a person to qualify as a tax return preparer;
(b) the code of conduct for the tax return preparer;
(c) the duties and obligations of the tax return preparer;
(d) the period for which the tax return preparer shall be authorised;
(e) the circumstances under which the authorisation given to a tax return preparer may be withdrawn; and
(f) any other matter which may be specified by the scheme for the purposes of this section.
(4) In this section—
(a) "tax return preparer" means any individual who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section;
(b) "tax return preparer scheme" means a scheme framed and notified by the Board and providing for preparing and furnishing of the return of tax bases through a Tax Return Preparer; and
(c) "specified class of persons" means a class of persons who are required to furnish a return of tax bases under this Code, other than a company or a person whose accounts are required to be audited under section 88.
