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of <h1>Tax Return Preparers Gain Authorized Status to Streamline Income Tax Filing for Individuals Under New Regulatory Framework</h1> Tax return preparer scheme under Clause 264 of the Income Tax Bill, 2025 introduces a statutory framework for submitting income tax returns through authorized intermediaries. The provision enables specified taxpayer classes to prepare returns via tax return preparers, excluding companies and audit-required entities. The scheme grants CBDT discretionary power to design and implement return preparation mechanisms, focusing on simplifying tax compliance for individual and small taxpayers while maintaining regulatory oversight.
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