Tax Return Preparer scheme permits eligible individuals and HUFs to file returns through authorised TRPs under specified criteria. Section 139B provides for a CBDT-framed scheme allowing authorised Tax Return Preparers to submit returns on behalf of certain taxpayers. TRPs exclude chartered accountants, legal practitioners, scheduled bank officers of the assessee's account, and specified employees. Companies and taxpayers subject to statutory audit are ineligible to use TRPs. Only Individuals and Hindu Undivided Families may file through TRPs, and TRP eligibility includes a bachelor's degree or passage of an intermediate professional accountancy examination.