Tax Return Preparer authorisation permits specified taxpayers to file income-tax returns through authorised preparers under a Board scheme. The Board may frame a Scheme authorising individuals as Tax Return Preparers to assist and sign income-tax returns for specified classes of taxpayers ... Summary
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Tax Return Preparer authorisation permits specified taxpayers to file income-tax returns through authorised preparers under a Board scheme.
The Board may frame a Scheme authorising individuals as Tax Return Preparers to assist and sign income-tax returns for specified classes of taxpayers (excluding companies and persons subject to audit). The Scheme may specify authorisation duration and manner, qualifications, training, code of conduct, duties, grounds for withdrawal, and other incidental matters, and must be laid before both Houses of Parliament for possible modification or annulment while preserving validity of prior actions.
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