Do and Dont

(i) if he fails to give a copy of the return to the assessee;
(ii) if he prepares a return but fails to affix his signature thereon;
(iii) if he fails to furnish his name and unique identification number in the return prepared by him;
(iv) if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him;
(v) if he makes repeated mistakes relating to computation of income in the returns prepared by him;
(vi) if he makes a wrong or fraudulent claim for disbursement under sub-paragraph (1) of paragraph 9;
(vii) if he is engaged in any financial irregularity, forgery or fraud;
(viii) if he willfully attempts to understate the income in the return or tax liability thereon;
(ix) 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;
(x) if he fails to comply with the directions issued by the Resource Centre from time to time;
(xi) if he fails to upgrade his skills as required by the Resource Centre from time to time; or
(xii) 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".

Do's and Don'ts for a TRP



Withdrawal of certificate given to the tax return preparer 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- (i) if he fails to give a copy of the return to the assessee; (ii) if he prepares a return but fails to affix his signature thereon; (iii) if he fails to furnish his name and unique identification number in the return prepared by him; (iv) if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him; (v) if he makes repeated mistakes relating to computation of income in the returns prepared by him; (vi) if he makes a wrong or fraudulent claim for disbursement under sub-paragraph (1) of paragraph 9; (vii) if he is engaged in any financial irregularity, forgery or fraud; (viii) if he willfully attempts to understate the income in the return or tax liability thereon; (ix) 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; (x) if he fails to comply with the directions issued by the Resource Centre from time to time; (xi) if he fails to upgrade his skills as required by the Resource Centre from time to time; or (xii) 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". A Tax Return Preparer may continue to act as such, unless- (i) 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 (ii) this Scheme is withdrawn by the Board.