Section 12(2) in The Tax Return Preparer Scheme, 2006
(2)The functions of the Resource Centre shall include-(i)to specify, with prior approval of the Board,(a)the number of persons to be enrolled during a financial year for training to act as Tax Return Preparers;(b)the number of centres for training and their location where at training to be imparted during a financial year;(c)the number of persons to be trained at each centre for training during a financial year; (ii) to specify the curriculum and all other matters relating to the training of Tax Return Preparers;(iii)maintain the particulars relating to the Tax Return Preparers as required in paragraph 10 of this Scheme.;(iv)any other function which is assigned to it by the Board for the purposes of implementation of the Scheme.[Substituted by Notification No. G.S.R. 44(E), dated 19.1.2018 (w.e.f. 28.11.2006).]
