Tax return preparer.

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..... return preparer shall affix his signature on the return so prepared by him. (3) The Scheme framed by the Board under this section may provide for the following, namely:— (a) the eligibility criteria for a person to qualify as a tax return preparer; (b) the code of conduct for the tax return preparer; (c) the duties and obligations of the tax return preparer; (d) the period for which the tax retur .....

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