Service Tax Return Preparer Scheme, 2009 (03-Feb-09)

G.S.R..... (E)In exercise of the powers conferred by sub-section (1) of section 71 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby frames the following scheme, namely: -

1. Short title, commencement and application

(1)This scheme may be called the Service Tax Return Preparer Scheme, 2009.

(2) It shall come into force from the date of its publication in the Official Gazette.

(3) Save as otherwise provided in the Scheme, it shall be applicable to all assessees.

2. Definitions

In this Scheme, unless the context otherwise requires,-

(a) "Act" means the Finance Act, 1994 (32 of 1994);

(b) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(c) "Partner Organisation" means an organisation or agency selected by the Board and with whom an agreement has been entered into by the Board or the Resource Centre authorising it to act as Partner Organisation under this Scheme;

(d) "Resource Centre" means the Directorate General of Service Tax or any other Directorate, as the case may be, designated by the Board to act as the Resource Centre under this Scheme;

(e) "return" means the return required to be furnished by any person under section 70 of the Act;

(f) "rules" means the Service Tax Rules, 1994;

(g) "Service Tax Return Preparer" means any individual who has been issued a Service Tax Return Preparer Certificate and a unique identification number under clause (9) of paragraph 4 of this Scheme by the Partner Organisation to carry on the profession of preparing the returns of income in accordance with the provisions of said Scheme

(h) Words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Educational qualification for ServiceTax Return Preparers

Any individual who has successfully completed education upto senior secondary level, under 10+2 education system, shall be eligible to become a Service Tax Return Preparer.

4. Enrollment, training and certification to persons to act as Service Tax Return Preparers

(1) For the purpose of enrolment, training and certification to a person to act as Service Tax Return Preparer the Partner Organization shall invite applications from-

(a) any person who has been issued Tax Return Preparer Certificate under the Tax Return Preparer Scheme, 2006, framed under sub-section (1) of section 139B of the Income-tax Act, 1961 (43 of 1961);or

(b) any other Indian citizen having educational qualification...

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