Income Tax Law
Income-tax Act, 2025 · Part B — Filing of return of income
Section 264Scheme for submission of returns through tax return preparers
Income-tax Act, 2025 (30 of 2025)
(1)
(a)may enable any specified class 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)
(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”, who has been authorised to act as a tax return preparer under the Scheme made 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 63 or under any other law, who is required to furnish a return of income under this Act.
(3)
This section refers to