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Do's and Dont's for a TRP

Withdrawal of certificate given to the tax return preparer:

  1. 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-
    1. if he fails to give a copy of the return to the assessee;
    2. if he prepares a return but fails to affix his signature thereon;
    3. if he fails to furnish his name and unique identification number in the return prepared by him;
    4. if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him;
    5. if he makes repeated mistakes relating to computation of income in the returns prepared by him;
    6. if he makes a wrong or fraudulent claim for disbursement under sub-paragraph (1) of paragraph 9;
    7. if he is engaged in any financial irregularity, forgery or fraud;
    8. if he willfully attempts to understate the income in the return or tax liability thereon;
    9. 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;
    10. if he fails to comply with the directions issued by the Resource Centre from time to time;
    11. if he fails to upgrade his skills as required by the Resource Centre from time to time; or
    12. 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".
  2. A Tax Return Preparer may continue to act as such, unless:
    1. the Tax Return Preparer Certificate issued to him under clause (viii) of paragraph 4 of this Scheme is suspended or withdrawn by the Resource Centre; or
    2. this Scheme is withdrawn by the Board.