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    <description>Establishes the Service Tax Return Preparer Scheme, 2009, setting eligibility (senior secondary education), enrolment, training and certification by Board-selected Partner Organisations under a designated Resource Centre; permits assessees to opt for certified preparers; imposes duties on assessees to consent and verify returns and on preparers to prepare with due diligence, sign and furnish returns, provide copies, retain acknowledgements and maintain monthly records and statements; empowers the Resource Centre to administer training, curricula, monitoring and maintain preparer particulars; and provides disciplinary grounds for warning, suspension or cancellation of certificates.</description>
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