Preparation of and furnishing the Return of Income by the Tax Return Preparer

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Full Text of the Document

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....ter getting it prepared through a Tax Return Preparer: Provided that the return of income for an assessment year shall not be prepared and furnished through a Tax Return Preparer, if- (i) an eligible person is carrying out business or profession during the previous year relevant to such assessment year and accounts of the business or profession for that previous year are required to be ....