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<h1>New Scheme Under Section 139B Enables Tax Return Preparers to Assist Individuals with Income Tax Returns Submission</h1> Section 139B, introduced by the Finance Act, 2006, allows the Board to establish a scheme for specified individuals to submit income tax returns through authorized Tax Return Preparers. These preparers assist in preparing and signing returns, provided they meet certain qualifications and adhere to a code of conduct. The scheme outlines the authorization process, qualifications, duties, and conditions for preparers, including circumstances for withdrawal of authorization. Once framed, the scheme must be presented to Parliament for approval, with the possibility of modification or annulment if both Houses disagree with its provisions.