Tax Return Preparer assistance allows non IT taxpayers to file registrations and returns while retaining legal responsibility for accuracy. Assistance for taxpayers without IT infrastructure is provided via Tax Return Preparers, who prepare registration applications and returns from taxpayer furnished information while legal responsibility for accuracy stays with the taxpayer, and Facilitation Centres, which digitize and upload signed forms and summary sheets using FC credentials, provide a signed acknowledgement to the taxpayer, and scan/upload the signed summary sheet.