Income Tax Department : Locate Tax Return Preparer

Organization : Income Tax Department
Service Name : Locate Tax Return Preparer
Applicable State/UT: All India

Locate Here : http://www.trpscheme.com/locate-trps.aspx?mpgid=12&pgid=12
Website : http://www.incometaxindia.gov.in/Pages/i-am/individuals.aspx

Locate Tax Return Preparer :

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Related : Income Tax Department e-payment of Tax : www.statusin.in/1663.html

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Role of TRPs :
An eligible person may, at his option, furnish his return of income under section 139 of the Act for any assessment year after getting it prepared through a Tax Return Preparer:
Provided that the return of income for an assessment year shall not be prepared and furnished through a Tax Return Preparer, if :
An eligible person is carrying out business or profession during the previous year relevant to such assessment year and accounts of the business or profession for that previous year are required to be audited under section 44AB of the Act or under any other law for the time being in force;

OR
An eligible person is not resident in India during the previous year relevant to such assessment year:
Provided further that an eligible person shall not furnish a revised return of income under sub-section (5) of section 139 of the Act for any assessment year through a Tax Return Preparer unless he has furnished the original return of income for that assessment year through such or any other Tax Return Preparer

Provided also that a return of income which is required to be furnished in response to a notice under clause (i) of sub-section (1) of section 142 or section 148 or section 153A of the Act shall not be prepared and furnished through a Tax Return Preparer.

The Tax Return Preparer shall prepare and furnish the return of income to the Assessing Officer having the jurisdiction over the concerned assessee or to any other officer or agency as may be directed by the Resource Centre with the approval of the Board and hand over the acknowledgement of having furnished the return to the concerned eligible person.

Do’s and Dont’s for a TRP :
Withdrawal of certificate given to the tax return preparer :
The Resource Centre shall either on its own or on the recommendation of the prescribed authority referred to in rule 52 of the Income-tax Rules, 1962, may warn a Tax Return Preparer about the deficiencies in his work and his misconduct, and may proceed for cancellation of certificate of a Tax Return Preparer, because of the following deficiencies or the misconduct, which may warrant such action, that is to say-
** if he fails to give a copy of the return to the assessee;
** if he prepares a return but fails to affix his signature thereon;
** if he fails to furnish his name and unique identification number in the return prepared by him;
** if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him;
** if he makes repeated mistakes relating to computation of income in the returns prepared by him;
** if he makes a wrong or fraudulent claim for disbursement under sub-paragraph (1) of paragraph 9;
** if he is engaged in any financial irregularity, forgery or fraud;
** if he willfully attempts to understate the income in the return or tax liability thereon;
** if he is involved in any other irregularity which, in the opinion the Chief Commissioner or the Commissioner of Income-tax, is grave in nature;
** if he fails to comply with the directions issued by the Resource Centre from time to time;
** if he fails to upgrade his skills as required by the Resource Centre from time to time; or
** If he, after issue of Tax Return Preparer Certificate to him under clause (viii) of paragraph 4 of the Scheme, becomes a person referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2) of section 288 of the Act or takes an employment income from which is chargeable under the head “Salaries”.
A Tax Return Preparer may continue to act as such, unless:
** the Tax Return Preparer Certificate issued to him under clause (viii) of paragraph 4 of this Scheme is suspended or withdrawn by the Resource Centre; or
** this Scheme is withdrawn by the Board