Para 1 - Short title, commencement and application - Tax Return Preparer Scheme, 2006

Tax Return Preparer Scheme, 2006 Notification No. S.O. 2039(E), dated 28-11-2006 In exercise of the powers conferred by sub-section (1) of section 139B of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby frames the following scheme, namely : Short title, commencement and application. 1. (1) This scheme may be called the Tax Return Preparer Scheme, 2006. (2) It shall come into force on the first day of December, 2006. (3) Save as otherwise provided in the Scheme, it shall be applicable to all eligible persons.