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SUBMISSION OF RETURNS THROUGH TAX RETURN PREPARES Section 139B

Income Tax - Return of Income and Assessment Procedure - 12 - As per section 139B, for the purpose of enabling any specified class or classes of persons to prepare and furnish returns of income, the Board may, by way of notification, frame a scheme providing that such persons may furnish their returns of income through a Tax Return Preparer authorized to act as such under the scheme. This Scheme is not applicable for a company or a person who is required to undergo a tax audit or audit under any .....

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ersons are not authorized to Act as Tax Return Preparer: Any officer of a scheduled bank in which the assessee maintains a current account or has regular dealings. A legal practitioner; or A chartered accountant. The scheme notified under the said section shall provide the manner in which a Tax Return Preparer shall be authorized, the educational and other qualifications to be possessed, and training and other conditions required to be fulfilled, by a person to act as a Tax Return Preparer, the .....

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r Commerce or Economics or Law or Mathematics or Statistics shall be eligible to act a s Tax Return Preparer. Preparation Of And Furnishing The Return Of Income By The Tax Return Preparer:- (1) An eligible person may, at his option, furnish his return of income under section 139 of the Act for any assessment year after getting it prepared through a Tax Return Preparer. However, the return of income for an assessment year shall not be prepared and furnished through a Tax Return Preparer, if- An e .....

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