https://www.taxtmi.com/acts?id=3730 An authorised representative who prepares an assessee's return of income must furnish the Assessing Officer the particulars of the accounts, statements or other documents supplied by the assessee for preparation of the return, either before or immediately after appearing. If the representative examined those materials for preparing the return, a report on the scope and results of that examination must also be supplied. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 15:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3730 An authorised representative who prepares an assessee's return of income must furnish the Assessing Officer the particulars of the accounts, statements or other documents supplied by the assessee for preparation of the return, either before or immediately after appearing. If the representative examined those materials for preparing the return, a report on the scope and results of that examination must also be supplied. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3730