Definitions

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..... person" means any person being an individual or a Hindu undivided family; (d) "Partner Organisation" means an organisation or agency selected by the Board and with whom an agreement has been entered into by the Board or the Resource Centre authorising it to act as Partner Organisation under this Scheme; (e) "Resource Centre" means the Directorate of Income-tax constituted by the Board to act .....

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..... dated 22-11-2010 , before it was read as, Provided that a person being a person (i) referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of section 288; or (ii) who is in employment and income from which is chargeable to income-tax under the head "Salaries" shall not be entitled to act as "Tax Return Preparer"; - - statute, stat .....

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