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[Cites 0, Cited by 0] [Section 264(2)] [Section 264] [Entire Act]

Union of India - Subsection

Section 264(2)(a) in The Income Tax Act, 2025

(a)"tax return preparer" means any individual, not being a person referred to in section 515(3)(a)(ii) or an employee of the "specified class or classes of persons", who has been authorised to act as a tax return preparer under the Scheme made under this section;