Section 139B of Income Tax Act "Scheme for submission of returns through Tax Return Preparers"
139B. (1) For the purpose of enabling any specified 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
furnishing the return of income in such manner as may be
specified in the Scheme framed under this section and affix
his signature on such return.
(3) For the purposes of this section,-
(a) "Tax Return Preparer" means any individual, [not being a
person referred to in clause (ii) or clause (iii) or clause
(iv) of sub-section (2) of section 288 or an employee of the
"specified class or classes of persons"], who has been
authorised to act as a Tax Return Preparer under the Scheme
framed under this section;
(b) "specified class or classes of persons" means any
person, other than a company or a person, whose accounts are
required to be audited under section 44AB or under any other
law for the time being in force, who is required to furnish
a return of income under this Act.
(4) The Scheme 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 for the Tax Return Preparers;
(d) the duties and obligations of the Tax Return Preparers;
(e) the circumstances under which the authorisation given to
a Tax Return Preparer may be withdrawn;
(f) any other matter which is required to be, or may be,
specified by the Scheme for the purposes of this section.
(5) The Scheme framed by the Board under this section shall
be laid, as soon as may be after it is framed, before each
House of Parliament, while it is in session, for a total
period of thirty days which may be comprised in one session
or in two or more successive sessions, and if, before the
expiry of the session immediately following the session or
the successive sessions aforesaid, both Houses agree in
making any modification in the Scheme or both Houses agree
that the Scheme should not be framed, the Scheme shall
thereafter have effect only in such modified form or be of
no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the
validity of anything previously done under that Scheme.
What is Disclosure of information respecting assessees? Section 138 of Income Tax Act 1961
What is Return of income? Section 139 of Income Tax Act 1961
What is Permanent account number? Section 139A of Income Tax Act 1961
Section 139AA Quoting of Aadhaar number
What is Assessment? What is Best judgment assessment? Section 143 and 144 of Income Tax Act 1961
What is Reference to dispute resolution panel? Section 144C of Income Tax Act 1961