4. Enrollment, training and certification to persons to act as Tax Return Preparers.
- The Partner Organisation shall, for the purpose of enrollment, training and certification to persons to act as Tax Return Preparers follow the following procedure, namely:-(i)[ It shall invite application from persons,- [Substituted by Notification No. G.S.R. 44(E), dated 19.1.2018 (w.e.f. 28.11.2006).](a)having requisite educational qualifications specified in paragraph 3 or having appeared in the final year examination of the qualifying examination; and(b)who is not below the age of twenty one years or more than forty-five years as on the 1st day of October of the year immediately preceding the date on which applications are invited.(ia)It shall require that the application under clause (i) shall be accompanied by a fee of two hundred and fifty rupees, and failing which the application shall be invalid.](ii)It shall require the person applying to act as Tax Return Preparer to indicate in the application form the preferences for centres where at training may be imparted to him;(iii)It shall, in accordance with the criteria laid down by the Resource Centre with prior approval of the Board, carry out the screening of the applications so received and select the persons to appear in a test for their enrollment;(iv)It shall carry out a test for enrollment of persons who have been selected on screening;(v)[ It shall enrol the persons who qualify the test for enrolment for each training centre separately. [Substituted by Notification No. G.S.R. 44(E), dated 19.1.2018 (w.e.f. 28.11.2006).](va)It shall not enrol any person under clause (v), unless (a)he makes a deposit of an amount of seven hundred and fifty rupees, which shall be nonrefundable; and(b)he produces a proof of having passed the qualifying examination as specified in paragraph 3.](vi)It shall train the persons so enrolled in accordance with the curriculum provided by the Resource Centre;(vii)It shall, after completion of training, conduct an examination of the enrolled persons in accordance with the procedure as laid down by the Resource Centre;(viii)It shall issue a "Tax Return Preparer Certificate" and a "unique identification number" to the persons who are declared as successful in the examination so conducted;[***]
