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<h1>New Income Tax Bill Clause 264: Authorized Preparers Can File Returns for Individuals, Excluding Audited Accounts</h1> Clause 264 of the Income Tax Bill, 2025, authorizes the Board to establish a scheme for filing income tax returns through authorized tax return preparers. This scheme applies to specified classes of individuals, excluding companies or those whose accounts require auditing under section 63 or other laws. The scheme can be implemented regardless of section 263 provisions. A 'tax return preparer' is defined as an individual, not an employee of the specified classes, authorized under this scheme. Notifications for the scheme will be issued in accordance with section 534.