(4)The Scheme framed by the Board under this section may provide for the following, namely:-(a)the manner in which and the period for which the Tax Return Preparers shall be authorised under sub-section (3);(b)the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Tax Return Preparer;(c)the code of conduct for the Tax Return Preparers;(d)the duties and obligations of the Tax Return Preparers;(e)the circumstances under which the authorisation given to a Tax Return Preparer may be withdrawn;(f)any other matter which is required to be, or may be, specified by the Scheme for the purposes of this section.
