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Union of India - Section

Section 6 in The Tax Return Preparer Scheme, 2006

6. Duties and obligations of eligible person.

- An eligible person opting to furnish his return of income under this Scheme shall-
(i)ensure that his return of Income falls under this Scheme;
(ii)approach and give his consent to any Tax Return Preparer to prepare his return of income for any assessment year;
(iii)before verifying and signing the return, ensure that the facts mentioned in the return are true and correct;
(iv)certify the amount which has been paid by him under this Scheme to the Tax Return Preparer for preparing and furnishing of his return of income;
(v)take a receipt of the payment made to the Tax Return Preparer and produce the same before the Resource Centre or Partner Organisation or Assessing Officer, if required.