Scheme for submission of returns through Tax Return Preparers

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....rovisions of section 139, frame a Scheme, by notification in the Official Gazette, providing that such persons may furnish their returns of income through a Tax Return Preparer authorised to act as such under the Scheme. (2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner as may be specified in the Scheme framed under this section and affix his ....

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....r in which and the period for which the Tax Return Preparers shall be authorised under sub-section (3); (b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Tax Return Preparer; (c) the code of conduct for the Tax Return Preparers; (d) the duties and obligations of the Tax Re....