Tax return preparer scheme authorises authorised individuals to prepare and submit returns for eligible taxpayers under a notified procedure.

The Board may notify a Scheme allowing designated classes of taxpayers to have returns prepared and furnished through authorised tax return preparers, operating notwithstanding other statutory provisions; the Scheme prescribes authorisation of preparers and excludes companies and audit-bound persons, and must be issued by notification under the Act's notification procedure.

---

---

---