Enrolment, training and certification to persons to act as Tax Return Preparers

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..... low 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 .....

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..... raining 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 Pa .....

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..... s 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 e .....

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