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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