Income-tax Act, 1961

Scheme for submission of returns through Tax Return Preparers.

139B. (1) For the purpose of enabling any specified class or classes of persons in preparing and furnishing returns of income, the Board may, without prejudice to the provisions of section 139, frame a Scheme, by notification in the Official Gazette, providing that such persons may furnish their returns of income through a Tax Return Preparer authorised to act as such under the Scheme.

(2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner as may be specified in the Scheme framed under this section and affix his signature on such return.

(3) For the purposes of this section,-

(a)	-	"Tax Return Preparer" means 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;
(b)	-	"specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Ac .... To read the full section download the app from Google Play store Latest Job Openings View all 18 May 2026 MIS Executive Primarc Pecan Retail Limited Mumbai B.Com View Details 19 May 2026 Article, CA & Paid Assistant Positions Aggarwal Sarawagi and Co New Delhi CA View Details 07 May 2026 CA Assistant amit desai and co Mumbai CA Final View Details 26 April 2026 Chartered Accountant Source HR Mumbai CA View Details ARTICLESHIP 30 April 2026 Article Assistant J SINGH & ASSOCIATES Ahmedabad CA Inter View Details ARTICLESHIP 27 April 2026 CA Articled Assistant GM Corporate Solutions Noida CA Final View Details 06 May 2026 Account Assistant / Article Clerk V.K. Ranjan & Co(Chartered Accountants) New Delhi B.Com View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register