Section 9(4) in The Tax Return Preparer Scheme, 2006
(4)The Board may alter or omit the provisions relating to disbursement under sub-paragraph (1) at any time without any prior notice.Explanation: - For the purposes of this paragraph-(i)in relation to an eligible person-(a)"First Eligible Assessment Year" means any assessment year if the eligible person has not furnished the return of his income for three assessment years or more than three assessment years immediately preceding such assessment year;(b)"Second Eligible Assessment Year" means the assessment year immediately following the First Eligible Assessment Year;(c)"Third Eligible Assessment Year" means the assessment year immediately following the Second Eligible Assessment Year.(ii)"tax paid" in relation to an eligible assessment year means the aggregate of tax paid by way of advance tax, tax deducted or collected at source or tax paid on self-assessment (including surcharge and Education Cess) but does not include-(i)interest if any, paid by the eligible person under section 234A or section 234B or section 234C; or(ii)the amount which is refundable to the eligible person under sub- section (1) of section143. if in its opinion, the Partner Organisation has failed to perform its functions properly.
