https://www.taxtmi.com/acts?id=6965 The Board may authorise disbursement of percentage-based payments to tax return preparers for income declared in returns across three consecutive eligible assessment years, subject to year-specific maximum caps; payments are made only after statutory processing of the return. Preparers may charge a fixed fee to eligible persons, reduced or replaced by the disbursement where applicable. Definitions establish the sequential First, Second and Third Eligible Assessment Years based on prior non-filing and limit "tax paid" to aggregate tax collected or paid, excluding specified interest and refundable amounts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 22 Jan 2018 16:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6965 The Board may authorise disbursement of percentage-based payments to tax return preparers for income declared in returns across three consecutive eligible assessment years, subject to year-specific maximum caps; payments are made only after statutory processing of the return. Preparers may charge a fixed fee to eligible persons, reduced or replaced by the disbursement where applicable. Definitions establish the sequential First, Second and Third Eligible Assessment Years based on prior non-filing and limit "tax paid" to aggregate tax collected or paid, excluding specified interest and refundable amounts. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6965