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Section 264

Scheme for submission of returns through tax return preparers

(1)
The Board may make a Scheme for furnishing returns of income through a tax return preparer and such Scheme shall be notified, which—

(a) may enable any specified class or classes of persons in preparing and furnishing returns of income through a tax return preparer authorised to act as such under the Scheme;

(b)
may be made irrespective of provisions of section 263.
(2)
In this section,—
(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; 5
(b)
“specified class or classes of persons” means any person, other than a company or a person, whose accounts are required to be audited under section 63 or under any other law, who is required to furnish a return of income under this Act.
(3)
Every notification for the Scheme referred to in sub-section (1) shall be 10 issued as per section 534 of this Act.