§ 264
Chapter XV — Return Of Income
Act, 2015 (22 of 2015). Scheme for submission of returns through tax return preparers
Income-tax Act, 2025
The tax board may create a scheme allowing certain individuals or classes of persons to submit their income tax returns through authorized tax return preparers. This scheme may apply regardless of other provisions.
- Eligible persons include those not required to have their accounts audited under the law.
📜 Official text of the section +
264. (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) For the purpose of 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 class-
es of persons”, who has been authorised to act as a tax return preparer
under the Scheme made under this section;
( 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 issued
as per section 534 of this Act.
Return by whom to be verified.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.