Tax Return Preparer - Definition / Legal Terminology - Income Tax

For the purposes of section 139B(3)(a) of the Income tax Act 1961,- Tax Return Preparer mean- any individual, not being a person referred to in clause ( ii ) or clause ( iii ) or clause ( iv ) of sub-section (2) of section 288 or an employee of the specified class or classes of persons , who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section;