{"id":183274,"date":"2018-01-22T13:19:53","date_gmt":"2018-01-22T07:49:53","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=183274"},"modified":"2018-01-22T13:19:53","modified_gmt":"2018-01-22T07:49:53","slug":"tax-return-preparer-amendment-scheme-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/01\/22\/tax-return-preparer-amendment-scheme-2018-notified\/","title":{"rendered":"Tax Return Preparer (Amendment) Scheme, 2018 notified"},"content":{"rendered":"

\n

G.S.R. 44(E).\u2014<\/strong> In exercise of the powers conferred by sub-section (1) of Section 139B of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the Tax Return Preparer Scheme, 2006, namely:\u2014<\/p>\n

Short title, commencement and application.\u00a0<\/strong><\/p>\n

1. (1) This Scheme may be called the Tax Return Preparer (Amendment) Scheme, 2018.<\/p>\n

(2) It shall come into force from the date of its publication in the Official Gazette.<\/p>\n

2.In the Tax Return Preparer Scheme, 2006 (hereinafter referred to as the said Scheme), for paragraph 3, the following paragraph shall be substituted, namely:-<\/p>\n

\u201c3. An individual, who holds a bachelor degree from a recognised Indian University or institution, or has passed the intermediate level examination conducted by the Institute of Chartered Accountants of India or the Institute of Company Secretaries of India or the Institute of Certified Management Accountants of India, shall be eligible to act as Tax Return Preparer.\u201d.<\/p>\n

3.In the said Scheme, in paragraph 4,-<\/p>\n

(1) for clause (i), the following clauses shall be substituted, namely:-<\/p>\n

\u201c(i) It shall invite application from persons,-<\/p>\n

(a) having requisite educational qualifications specified in paragraph 3 or having appeared in the final year examination of the qualifying examination; and<\/p>\n

(b) who is not below the age of twenty one years or more than forty-five years as on the 1st<\/sup> day of October of the year immediately preceding the date on which applications are invited.<\/p>\n

(ia) It shall require that the application under clause (i) shall be accompanied by a fee of two hundred and fifty rupees, and failing which the application shall be invalid.\u201d.<\/p>\n

(2) for clause (v), the following clauses shall be substituted, namely-<\/p>\n

\u201c(v) It shall enrol the persons who qualify the test for enrolment for each training centre separately.<\/p>\n

(va) It shall not enrol any person under clause (v), unless –<\/p>\n

(a) he makes a deposit of an amount of seven hundred and fifty rupees, which shall be non- refundable; and<\/p>\n

(b) he produces a proof of having passed the qualifying examination as specified in paragraph 3.\u201d.<\/p>\n

(3) clause (ix) shall be omitted.\u201d.<\/p>\n

4. In the said Scheme, in paragraph 9, for sub-paragraph (1), the following sub-paragraphs shall be substituted, namely:-<\/p>\n

\u201c(1) The Board may authorise the Resource Centre or the Partner Organisation to disburse to a Tax Return preparer, the following amount, namely:-<\/p>\n

(a) five per cent. of the tax paid on the income declared in the return of income for First Eligible Assessment Year which has been prepared and furnished by him;<\/p>\n

(b) three per cent. of the tax paid on the income declared in the return of income for the Second Eligible Assessment Year which has been prepared and furnished by him;<\/p>\n

(c) two per cent. of the tax paid on the income declared in the return of income for the Third Eligible Assessment Year which has been prepared and furnished by him.<\/p>\n

(1A) The amount of disbursement for any eligible person in relation to an eligible year shall not exceed,-<\/p>\n

(a) five thousand rupees in case of First Eligible Assessment Year;<\/p>\n

(b) three thousand rupees in case of Second Eligible Assessment Year; and<\/p>\n

(c) two thousand rupees in case of Third Eligible Assessment Year.\u201d.<\/p>\n

[Notification No. 04\/2018\/F.No. 142\/16\/2010 (SO)-TPL(Part)]<\/p>\n

Note :<\/strong> The Tax Return Preparer Scheme, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide notification number S.O. 2039(E), dated the 28th<\/sup> November, 2006 and last amended vide notification number S.O. 2819(E), dated the 22nd<\/sup> November, 2010.<\/p>\n

Ministry of Finance<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R. 44(E).\u2014 In exercise of the powers conferred by sub-section (1) of Section 139B of the Income-tax Act, 1961 (43 of 1961), <\/p>\n","protected":false},"author":91,"featured_media":28141,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[],"class_list":["post-183274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign","category-legislationupdates"],"yoast_head":"\nTax Return Preparer (Amendment) Scheme, 2018 notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/01\/22\/tax-return-preparer-amendment-scheme-2018-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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Short title and commencement.\u2013\u2013 (1) This Scheme may be called the E-assessment Scheme, 2019. (2) It shall come\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":209262,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/02\/mof-central-goods-and-services-tax-removal-of-difficulties-order-2019\/","url_meta":{"origin":183274,"position":1},"title":"MoF | Central Goods and Services Tax (Removal of Difficulties) Order, 2019","author":"Bhumika Indulia","date":"February 2, 2019","format":false,"excerpt":"S.O. 635(E)\u2014WHEREAS, sub-section (1) of Section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":250781,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/05\/rajasthan-government-amends-amnesty-scheme-2021-notification\/","url_meta":{"origin":183274,"position":2},"title":"Rajasthan Government amends Amnesty Scheme 2021 notification","author":"Prachi Bhardwaj","date":"July 5, 2021","format":false,"excerpt":"The Finance Department of Rajasthan on July 01, 2021 has issued a notification to amend a previous notification with notification no. 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The following amendment in this\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":85371,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/14\/the-employees-provident-funds-sixth-amendment-scheme-2016-notified\/","url_meta":{"origin":183274,"position":3},"title":"The Employees\u2019 Provident Funds (Sixth Amendment) Scheme, 2016, notified","author":"Saba","date":"November 14, 2016","format":false,"excerpt":"G.S.R.1065(E).\u2014In exercise of the powers conferred by Section 5 read with sub-section (1) of Section 7 of \u00a0Employees\u2019 Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby\u00a0makes the following Scheme further to amend the Employees\u2019 Provident Funds Scheme, 1952, namely:- 1. 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