Tax Return Preparer duties require due diligence, signature, return furnishing and monthly reporting to the resource centre.

The Tax Return Preparer must prepare returns with due diligence, sign them, furnish them to the Assessing Officer or directed officer/agency, hand a copy to the assessee, and retain the furnishing acknowledgement. The preparer must maintain monthly records listing assessees, PAN, assessment year, furnishing date, acknowledgement number, AO jurisdiction, income declared, tax payable and paid, disbursable Scheme amounts, and fees charged/received, and furnish these particulars monthly to the Resource Centre by the seventh day of the following month.

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