Scheme for submission of returns through tax return preparers.

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....s through tax return preparers. (1) The Board may make a Scheme for furnishing returns of income through a tax return preparer and such Scheme shall be notified, which- (a) may enable any ....

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....e "specified class or classes of persons", who has been authorised to act as a tax return preparer under the Scheme made under this section; (b) "specified class or classes of persons" means ....