Scheme for submission of returns through tax return preparers.

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..... ss or classes of persons in preparing and furnishing returns of income through a tax return preparer authorised to act as such under the Scheme; (b) may be made irrespective of provisions of section 263. (2) In this section,- (a) "tax return preparer" means any individual, not being a person referred to in section 515(3)(a)(ii) or an employee of the "specified class or classes of persons", wh .....

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