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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 p .....

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other law . The Scheme framed under this section shall specify the manner in which the Tax Return Preparer shall assist the persons furnishing the return of income, and shall also affix his signature on such return. A Tax Return Preparer may be an i .....

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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. Section 139B(4): The scheme notified .....

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rn Preparer, the code of conduct for the Tax Return Preparer, the duties and obligations of the Tax Return Preparer, the manner in which the authorization may be withdrawn, and any other matter which is required to be or may be specified. HIGHLIGHTS .....

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w 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 u/s 139 of the Ac .....

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or profession during the previous year relevant to such assessment year and accounts of the business or profession for that previous year are required to be audited u/s 44AB of the Act or under any other law for the time being in force; or Eligible .....

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