Tax Return Preparer designation clarifies authorised individuals and excluded categories under the Income Tax Act. The document defines Tax Return Preparer under section 139B(3)(a) of the Income Tax Act as any individual authorised to act under the Scheme framed under that section, excluding persons falling within clauses (ii), (iii) or (iv) of sub section (2) of section 288 and employees of the specified class or classes of persons unless authorised under the Scheme.