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of <h1>Tax Return Preparer Scheme 2006: Eligibility, restrictions, and filing rules for residents. Revised returns require original filing via preparer.</h1> An eligible individual may opt to have their income tax return prepared by a Tax Return Preparer under the Tax Return Preparer Scheme, 2006, provided certain conditions are met. Returns cannot be prepared by a Tax Return Preparer if the individual's business requires audited accounts or if the individual is not a resident in India. Additionally, revised returns can only be filed through a Tax Return Preparer if the original was filed similarly. Returns in response to specific notices cannot be prepared by a Tax Return Preparer. The Preparer must submit the return to the appropriate tax authority and provide an acknowledgment to the taxpayer.
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