India - Income Tax Act 2010 - Saarc

S. 139B I.T. ACT, 1961 1.65495[(d) class or classes of persons to whom the provisions of this section shallnot apply;(e) the form and the manner in which the person who has not beenallotted a Permanent Account Number or who does not have GeneralIndex Register Number shall make his declaration;(f) the manner in which the Permanent Account Number or the GeneralIndex Register Number shall be quoted in respect of the categories oftransactions referred to in clause (c)*;(g) the time and the manner in which the transactions referred to inclause (c)* shall be intimated to the prescribed authority.]Explanation.—For the purposes of this section,—(a) “Assessing Officer” includes an income-tax authority who is assignedthe duty of allotting permanent account numbers;(b) “permanent account number” means a number which the AssessingOfficer may allot to any person for the purpose of identification andincludes a permanent account number allotted under the new series;(c) “permanent account number under the new series” means a permanentaccount number having ten alphanumeric characters andissued in the form of a laminated card;]96[(d) “General Index Register Number” means a number given by anAssessing Officer to an assessee in the General Index Register maintainedby him and containing the designation and particulars of theward or circle or range of the Assessing Officer.]97[Scheme for submission of returns through Tax Return Preparers.139B. (1) For the purpose of enabling any specified class or classes of persons inpreparing and furnishing returns of income, the Board may, withoutprejudice to the provisions of section 139, frame a Scheme, by notification in theOfficial Gazette, providing that such persons may furnish their returns of incomethrough a Tax Return Preparer authorised to act as such under the Scheme 98 .(2) Every Tax Return Preparer shall assist the persons furnishing the return ofincome in such manner as may be specified in the Scheme framed under thissection and affix his signature on such return.(3) For the purposes of this section,—(a) “Tax Return Preparer” means any individual, [not being a personreferred to in clause (ii) or clause (iii) or clause (iv) of sub-section (2)of section 288 or an employee of the “specified class or classes ofpersons”], who has been authorised to act as a Tax Return Preparerunder the Scheme framed under this section;(b) “specified class or classes of persons” means any person, other than acompany or a person, whose accounts are required to be audited95. Clauses (d) to (g) inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-8-1998.96. Inserted, ibid.97. Inserted by the Finance Act, 2006, w.e.f. 1-6-2006.98. See Tax Return Preparer Scheme, 2006. For details, see Taxmann’s Income-tax Rules.*Should be read as “clause (b)”.