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of <h1>Amendment Bars Bank Officers, Lawyers, and Accountants from Serving as Tax Return Preparers Under Income-tax Act, 1961.</h1> The Tax Return Preparer (First Amendment) Scheme, 2010, issued by the Central Board of Direct Taxes, amends the 2006 scheme under the Income-tax Act, 1961. It stipulates that officers of scheduled banks, legal practitioners, and Chartered Accountants are ineligible to serve as Tax Return Preparers (TRPs). The amendment modifies specific provisions of the original scheme, particularly those related to eligibility criteria, ensuring that individuals falling under certain clauses of section 288(2) of the Act cannot act as TRPs. This amendment takes effect from its publication date in the Official Gazette.
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