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<h1>Definition of 'Tax Return Preparer' Under Section 139B(3)(a) of Income Tax Act 1961: Who Qualifies and Who Doesn't?</h1> A 'Tax Return Preparer' refers to an individual authorized to act under the scheme outlined in section 139B(3)(a) of the Income Tax Act 1961. This excludes individuals mentioned in clauses (ii), (iii), or (iv) of subsection (2) of section 288, as well as employees of specified classes or persons.