Section 4(1) in Service Tax Return Preparer Scheme, 2009
(1)For the purpose of enrolment, training and certification to a person to act as Service Tax Return Preparer the Partner Organization shall invite applications from-(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(b)any other Indian citizen having educational qualification referred to in paragraph 3 and desires to act as Service Tax Return Preparer:Provided that a person who is aged more than thirty-five years on the first day of October immediately preceding the day on which applications are invited shall not be eligible to apply;
