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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1)(a) in Service Tax Return Preparer Scheme, 2009

(a)any person who has been issued Tax Return Preparer Certificate under the Tax Return Preparer Scheme, 2006, framed under sub-section (1) of section 139B of the Income-tax Act, 1961 (43 of 1961);or