- In this Scheme, unless the context otherwise requires -(a)"Act" means the Income-tax Act, 1961 (43 of 1961);(b)"Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);(c)"eligible person" means any person being an individual or a Hindu Undivided Family;(d)"Partner Organisation" means an organisation or agency selected by the Board and with whom an agreement has been entered into by the Board or the Resource Centre authorising it to act as Partner Organisation under this Scheme;(e)"Resource Centre" means the Directorate of Income Tax constituted by the Board to act as the Resource Centre under this Scheme;(f)"Tax Return Preparer" means any individual who has been issued a "Tax Return Preparer Certificate" and a "unique identification number" under clause (viii) of paragraph 4 of this Scheme by the Partner Organisation to carry on the profession of preparing the returns of income in accordance with the provisions of this Scheme:Provided that a person being a person-(i)referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of section 288; or(ii)who is in employment and income from which is chargeable to income-tax under the head "salaries" shall not be entitled to act as "Tax Return Preparer"(g)Words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
