Para 3 - Educational qualification for Tax Return Preparers - Tax Return Preparer Scheme, 2006

Educational qualification for Tax Return Preparers. 1 [3. An individual, who holds a bachelor degree from a recognised Indian University or institution, or has passed the intermediate level examination conducted by the Institute of Chartered Accountants of India or the Institute of Company Secretaries of India or 2 [the Institute of Cost Accountants of India], shall be eligible to act as Tax Return Preparer.] ******************** Notes:- 1. Substituted vide Notification No. 04/2018 Dated 19-01-2018, before it was read as, 3. Any individual who holds a graduation degree from a recognized IndianUniversity in the fields of Business Administration or Management or Commerce or Economics or Law or Mathematics or Statistics shall be eligible to act as Tax Return Preparer. 2. As Corrected vide Notification No. 07/2018 - Dated 16-02-2018, before it was read as, the Institute of Certified Management Accountants of India