Incentive to Tax Return Preparers

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.... in the return of income for First Eligible Assessment Year which has been prepared and furnished by him; (b) three per cent. of the tax paid on the income declared in the return of income for the Second Eligible Assessment Year which has been prepared and furnished by him; (c) two per cent. of the tax paid on the income declared in the return of income for the Third Eligible Ass....

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....) for that eligible assessment year exceeds two hundred and fifty rupees: Provided further that in a case where for preparing and furnishing the return of income for an eligible assessment year, the amount disbursable under sub-paragraph (1) does not exceed two hundred and fifty rupees, the Tax Return Preparer shall charge from the eligible person for that eligible assessment year a fee of the ....

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.... means the assessment year immediately following the First Eligible Assessment Year; (c)  "Third Eligible Assessment Year" means the assessment year immediately following the Second Eligible Assessment Year; (ii)  "tax paid" in relation to an eligible assessment year means the aggregate of tax paid by way of advance tax, tax deducted or collected at source or tax paid on self-asses....

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....id on the income declared in the return of income for the Second Eligible Assessment Year which has been prepared and furnished by him; (c)  one per cent of the tax paid on the income declared in the return of income for the Third Eligible Assessment Year which has been prepared and furnished by him:  Provided that the amount of disbursement for any eligible assessment ....