Para 6 - Duties and obligations of eligible person - Tax Return Preparer Scheme, 2006

Duties and obligations of eligible person. 6. An eligible person opting to furnish his return of income under this Scheme shall (i) ensure that his return of income falls under this Scheme; (ii) approach and give his consent to any Tax Return Preparer to prepare his return of income for any assessment year; (iii) before verifying and signing the return, ensure that the facts mentioned in the return are true and correct; (iv) certify the amount which has been paid by him under this Scheme to the Tax Return Preparer for preparing and furnishing of his return of income; (v) take a receipt of the payment made to the Tax Return Preparer and produce the same before the Resource Centre or Partner Organisation or Assessing Officer, if required