Section 139B of ITA, 1961 : Section 139B: Scheme For Submission Of Returns Through Tax Return Preparers

Explanation using Example

Imagine a small business owner, Ravi, who runs a local bakery. Ravi is skilled at baking but finds tax matters confusing. To comply with tax laws, Ravi must file an income tax return each year. Under Section 139B of the Income-tax Act, 1961, the government has created a Scheme that allows individuals like Ravi to get help from authorized Tax Return Preparers (TRPs).

Ravi decides to use this service and finds a local TRP n...

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