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of <h1>Section 139B allows taxpayers to file returns through authorized Tax Return Preparers with Parliamentary oversight</h1> Section 139B of the Income Tax Act, 1961 establishes a scheme enabling specified classes of taxpayers to file income tax returns through authorized Tax Return Preparers. The Board may frame schemes allowing individuals, excluding companies and persons requiring audit under section 44AB, to submit returns via qualified preparers. Tax Return Preparers must assist taxpayers and sign returns. The scheme covers authorization procedures, qualifications, training requirements, conduct codes, duties, and withdrawal circumstances for preparers. Parliamentary approval is required, with schemes subject to modification or annulment within thirty days of presentation to both Houses of Parliament.
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