Tax Return Filing: registered taxpayers may authorise an approved Tax Return Preparer to file returns on their behalf. A registered taxpayer is not required to file returns personally and may have returns filed through a Tax Return Preparer who is duly approved by the central or state tax administration, enabling delegation of return submission and affecting returns processing and Input Tax Credit matching.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Return Filing: registered taxpayers may authorise an approved Tax Return Preparer to file returns on their behalf.
A registered taxpayer is not required to file returns personally and may have returns filed through a Tax Return Preparer who is duly approved by the central or state tax administration, enabling delegation of return submission and affecting returns processing and Input Tax Credit matching.
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