Scheme for tax return preparers allows specified taxpayers to furnish returns through authorised preparers, subject to notification. The Board may notify a Scheme allowing specified classes of taxpayers to furnish income-tax returns through authorised tax return preparers, notwithstanding other procedural provisions; the Scheme defines 'tax return preparer' as an authorised individual (with stated exclusions) and defines 'specified class or classes of persons' to exclude companies and those whose accounts require statutory audit, and notifications must follow the prescribed notification procedure.
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.
Scheme for tax return preparers allows specified taxpayers to furnish returns through authorised preparers, subject to notification.
The Board may notify a Scheme allowing specified classes of taxpayers to furnish income-tax returns through authorised tax return preparers, notwithstanding other procedural provisions; the Scheme defines "tax return preparer" as an authorised individual (with stated exclusions) and defines "specified class or classes of persons" to exclude companies and those whose accounts require statutory audit, and notifications must follow the prescribed notification procedure.
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