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of <h1>Clause 145 of Direct Taxes Code, 2010: Streamlined Tax Return Preparer Scheme for Eligible Individuals, Excludes Audited Accounts</h1> Clause 145 of the Direct Taxes Code, 2010, allows the Board to establish a tax return preparer scheme. This scheme enables authorized individuals, known as tax return preparers, to prepare and submit tax returns for certain specified classes of persons. The scheme outlines eligibility criteria, a code of conduct, duties, authorization duration, and conditions for withdrawal of authorization. A tax return preparer is defined as an individual authorized under this scheme, which excludes companies and persons whose accounts require auditing under section 88. The scheme is designed to streamline the tax return process for eligible individuals.
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