Submission of Returns through Tax Return Preparer (TRP) - Section 139B - Income Tax - Ready Reckoner - Income Tax

Submission of Returns through Tax Return Preparer (TRP) - Section 139B 1) CBDT to frame a scheme where by a specified class of persons can file their ROI through TRPs. 2) A TRP means an Individual who is authorised to act as TRP by CBDT, other than following persons: a) A Chartered Accountant; b) A Legal Practitioner; c) An Officer of Scheduled Bank within which assessee maintains an account; d) Employee of specified class of person. 3) Specified class of persons means any persons who is required to file ROI, other than following persons; a) A Company b) Any other person whose, Books of Accounts are required to be audited u/s 44B or under any other law. 4) As per CBDT, scheme only Individual and HUF can file their return through TRP. 5) Individual holding bachelor degree from recognised Indian University or passed Inter exam of ICAI/ICSI/ICAI(CMA) can become TRP. Scheme framed by CBDT for TRP :- Visit this page