Sunday, 8 January 2017

Section-43. Tax Return Preparers

                    Section-43.                                           Tax Return Preparers


(1) The appropriate Government may, by rules, prescribe the manner of approval of
Tax Return Preparers, their eligibility conditions, duties and obligations, manner
of removal and such other conditions as may be relevant for their functioning as
a Tax Return Preparer.

(2) A registered taxable person may, in the manner prescribed, authorise an
approved Tax Return Preparer to furnish the details of outward supplies under
section 32, the details of inward supplies under section 33 and the return under
section 34, 39 or section 40, as the case may be, and such other tasks as may be
prescribed.

(3) Notwithstanding anything contained in sub-section (2), the responsibility for
correctness of any particulars furnished in the return and/or other details filed by
the Tax Return Preparer shall continue to rest with the registered taxable person
on whose behalf such return and details are filed.


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