Withdrawal of Tax Return Preparer certificate for professional deficiencies and misconduct, with suspension for noncompliance. The Resource Centre may warn a Tax Return Preparer and cancel the preparer's certificate for enumerated deficiencies or misconduct: failing to give the return copy to the assessee; omitting signature, name or unique identification number; incorrect entry of assessee-provided information; repeated computational mistakes; wrong or fraudulent disbursement claims; financial irregularity, forgery or fraud; wilful understatement of income or tax; non-compliance with Resource Centre directions; failure to upgrade skills; or becoming a disqualified person under specified Income-tax Act provisions.
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.
Withdrawal of Tax Return Preparer certificate for professional deficiencies and misconduct, with suspension for noncompliance.
The Resource Centre may warn a Tax Return Preparer and cancel the preparer's certificate for enumerated deficiencies or misconduct: failing to give the return copy to the assessee; omitting signature, name or unique identification number; incorrect entry of assessee-provided information; repeated computational mistakes; wrong or fraudulent disbursement claims; financial irregularity, forgery or fraud; wilful understatement of income or tax; non-compliance with Resource Centre directions; failure to upgrade skills; or becoming a disqualified person under specified Income-tax Act provisions.
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