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    <title>Preparation of and furnishing the Return of Income by the Tax Return Preparer</title>
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    <description>An eligible person may elect to have a return of income under section 139 prepared and furnished by a Tax Return Preparer, subject to exclusions for persons whose business or profession accounts require audit under section 44AB or other law, for non residents, for returns filed in response to specified statutory notices, and with the constraint that revised returns may be filed through a TRP only if the original return was so filed; the TRP must furnish the return to the Assessing Officer or other directed officer or agency and hand over the acknowledgement to the eligible person.</description>
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      <description>An eligible person may elect to have a return of income under section 139 prepared and furnished by a Tax Return Preparer, subject to exclusions for persons whose business or profession accounts require audit under section 44AB or other law, for non residents, for returns filed in response to specified statutory notices, and with the constraint that revised returns may be filed through a TRP only if the original return was so filed; the TRP must furnish the return to the Assessing Officer or other directed officer or agency and hand over the acknowledgement to the eligible person.</description>
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