Para 4 - Enrolment, training and certification to persons to act as Tax Return Preparers - Tax Return Preparer Scheme, 2006

Enrolment, training and certification to persons to act as Tax Return Preparers. 4. The Partner Organisation shall, for the purpose of enrolment, training and certification to persons to act as Tax Return Preparers follow the following procedure, namely:- 1 [(i) It shall invite application from persons,- (a) having requisite educational qualifications specified in paragraph 3 or having appeared in the final year examination of the qualifying examination; and (b) who is not below the age of twenty one years or more than forty-five years as on the 1st day of October of the year immediately preceding the date on which applications are invited. (ia) It shall require that the application under clause (i) shall be accompanied by a fee of two hundred and fifty rupees, and failing which the application shall be invalid.] (ii) It shall require the person applying to act as Tax Return Preparer to indicate in the application form the preferences for centres where at training may be imparted to him; (iii) It shall, in accordance with the criteria laid down by the Resource Centre with prior approval of the Board, carry out the screening of the applications so received and select the persons to appear in a test for their enrolment; (iv) It shall carry out a test for enrolment of persons who have been selected on screening; 2 [(v) It shall enrol the persons who qualify the test for enrolment for each training centre separately. (va) It shall not enrol any person under clause (v), unless (a) he makes a deposit of an amount of seven hundred and fifty rupees, which shall be nonrefundable; and (b) he produces a proof of having passed the qualifying examination as specified in paragraph 3.] Provided that no person shall be enrolled unless he makes a deposit of one thousand rupees with the Partner Organisation; (vi) It shall train the persons so enrolled in accordance with the curriculum provided by the Resource Centre; (vii) It shall, after completion of training, conduct an examination of the enrolled persons in accordance with the procedure as laid down by the Resource Centre; (viii) It shall issue a Tax Return Preparer Certificate and a unique identification number to the persons who are declared as successful in the examination so conducted; 3 [***] ******************** Notes:- 1. Substituted vide Notification No. 04/2018 Dated 19-01-2018, before it was read as, (i) It shall invite applications from Indian citizens having requisite educational qualification, who are desirous to act as Tax Return Preparers: Provided that a person who is of the age of more than thirty-five years on the first day of the October immediately preceding the day on which applications are invited shall not be eligible to apply: Provided further that an application shall be invalid unless it is accompanied with a fee of one hundred rupees; 2. Substituted vide Notification No. 04/2018 Dated 19-01-2018, before it was read as, (v) It shall enroll the persons (for each centre of training separately) who qualify at the test for enrolment: 3. Omitted vide Notification No. 04/2018 Dated 19-01-2018, before it was read as, (ix) It shall refund the deposit (without any interest thereon) received from the person declared as successful in the examination so conducted.