Insertion of new section 139B

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....d class or classes of persons in preparing and furnishing returns of income, the Board may, without prejudice to the provisions 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 furn....

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.... framed by the Board under this section may provide for the following, namely:- (a) the manner 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 fo....