Enrolment, training and certification to persons to act as Tax Return Preparers

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....reparers follow the following procedure, namely:- ^1[(i) It shall invite application from persons,- (a) having requisite educational qualifications specified in paragraph 3 or having appeared in the final year examination of the qualifying examination; and (b) who is not below the age of twenty one years or more than forty-five years as on the 1st day of October of the year im....

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.... the persons who qualify the test for enrolment for each training centre separately. (va) It shall not enrol any person under clause (v), unless - (a) he makes a deposit of an amount of seven hundred and fifty rupees, which shall be nonrefundable; and (b) he produces a proof of having passed the qualifying examination as specified in paragraph 3.] Provided that no person sh....

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....ite educational qualification, who are desirous to act as Tax Return Preparers: Provided that a person who is of the age of more than thirty-five years on the first day of the October immediately preceding the day on which applications are invited shall not be eligible to apply: Provided further that an application shall be invalid unless it is accompanied with a fee of one hundr....