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        Direct Taxes

        Para 1 - Short title, commencement and application

        Tax Return Preparer Scheme, 2006

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        Tax Return Preparer Scheme establishes commencement and applies to all eligible persons under its specified terms and conditions. The Tax Return Preparer Scheme, 2006 designates its short title, fixes commencement on the first day of December, 2006, and provides that, save as otherwise provided in the Scheme, it shall be applicable to all eligible persons.
                    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 establishes commencement and applies to all eligible persons under its specified terms and conditions.

                          The Tax Return Preparer Scheme, 2006 designates its short title, fixes commencement on the first day of December, 2006, and provides that, save as otherwise provided in the Scheme, it shall be applicable to all eligible persons.


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