Tax Return Preparer scheme permits authorised intermediaries to prepare and submit returns for eligible non audited taxpayers.

Creates a Scheme allowing authorised individuals to prepare and furnish income tax returns for eligible taxpayers; a Tax Return Preparer must assist in preparing the return and sign it. The scheme excludes companies and persons whose accounts require audit, and the Board may specify authorisation period, qualifications, training, code of conduct, duties, withdrawal grounds, and other matters. Each Scheme must be laid before both Houses of Parliament and may be modified or annulled by them, without affecting prior actions under the Scheme.

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