Section 9(2) in The Tax Return Preparer Scheme, 2006
(2)The Tax Return Preparer shall charge a fee of two hundred and fifty rupees for any assessment year from the eligible person for preparing and furnishing his return of income for that assessment year:Provided that no fee shall be charged from the eligible person for preparing and furnishing the return for any eligible assessment year if the amount disbursable under sub-paragraph (1) for that eligible assessment year exceeds two hundred and fifty rupees:Provided further that in a case where for preparing and furnishing the return of income for an eligible assessment year, the amount disbursable under sub-paragraph (1) does not exceed two hundred and fifty rupees, the Tax Return Preparer shall charge from the eligible person for that eligible assessment year a fee of the amount by which the amount of two hundred and fifty rupees exceeds the amount disbursable under sub-paragraph (1).
