(3)For the purposes of this section,-(a)"Tax Return Preparer" means any individual, [not being a person referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of section 288 or an employee of the "specified class or classes of persons", who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section; [ Inserted by Act 21 of 2006, Section 33 (w.e.f. 1.6.2006).](b)"specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 44-AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.
