Tax return preparer scheme authorises authorised individuals to prepare and submit returns for eligible taxpayers under a notified procedure. The Board may notify a Scheme allowing designated classes of taxpayers to have returns prepared and furnished through authorised tax return preparers, operating notwithstanding other statutory provisions; the Scheme prescribes authorisation of preparers and excludes companies and audit-bound persons, and must be issued by notification under the Act's 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.
Tax return preparer scheme authorises authorised individuals to prepare and submit returns for eligible taxpayers under a notified procedure.
The Board may notify a Scheme allowing designated classes of taxpayers to have returns prepared and furnished through authorised tax return preparers, operating notwithstanding other statutory provisions; the Scheme prescribes authorisation of preparers and excludes companies and audit-bound persons, and must be issued by notification under the Act's notification procedure.
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