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CMA Intermediate · Direct and Indirect Taxation · Filing of Return of Income

Under section 264 of the Income-tax Act, 2025, who can be authorised to act as a 'tax return preparer' under the Scheme?

A tax return preparer is an individual who is not an employee of the specified class of persons and has been authorised under the Scheme. Employees of the filer are excluded, and firms do not qualify since the definition refers to an individual.

  1. AAny individual, who is not an employee of the specified class of persons and is authorised under the SchemeCorrect
  2. BOnly a company secretary in practice
  3. CAny employee of the person whose return is being filed
  4. DAny firm of chartered accountants, but not individuals

Explanation

The definition says a tax return preparer is an individual, not being a person referred to in section 515(3)(a)(ii) or an employee of the specified class of persons, authorised under the Scheme. Employees of the filer are therefore excluded, and the preparer must be an individual, not a firm.

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