Section 10 in Service Tax Return Preparer Scheme, 2009
10. Maintenance of particulars relating to Service Tax Return Preparers.-
(1)The Resource Centre shall, in relation to each Service Tax Return Preparer, shall itself maintain the particulars, or direct the Partner Organisation to maintain such particulars, which may be necessary to assess his performance.(2)The Resource Centre may issue instructions to the Service Tax Return Preparers from time to time.
