Section 139 B, 139C & 139D of Income Tax Act

For the purpose of enabling any specified class or classes of persons in preparing & furnishing returns of income, the Board may, without prejudice to the provisions of section 139, frame a scheme, by notification in the Official Gazette, providing that such persons may provide their returns of income through a Tax Return Preparer approved to act as such under the Scheme.

Section 139B-Submission of Returns through Tax Return Preparers

Every Tax Return Preparer shall assist the persons furnishing the return of income in such a manner as may be stipulated in the Scheme framed under this section & affix his signature on such return.


For the purposes of this section,

  • The expression “Tax Return Preparer” indicates an individual [not being a person referred to in clause (ii) or (iii) or (iv) of section 288(2) or an employee of the ‘specified class or classes of persons’], who has been authorized to act as a Tax Return Preparer under the Scheme framed under this section.
  • The expression “Specified Class or Classes of Persons” means any person, other than the company or a person, for whom the audit of accounts is mandatory U/S 44AB or under any other law for the time being in force &, for whom the furnishing of return of income is mandatory under this act.

The scheme framed by the Board under this section may provide for the following, namely;

  • the manner in which & the period for which the Tax Return Preparers shall be authorized under sub-section (3);
  • the educational & other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Tax Return Preparer;
  • the code of conduct for the Tax Return Preparers;
  • the duties & obligations of the Tax Return Preparers;
  • the circumstances under which the authorization given to a Tax Return Preparer may be withdrawn;
  • any other matter which is required to be, or maybe, specified by the Scheme for the purposes of this section.

The Scheme framed by the Board under this section shall be laid; as soon as may be after it is framed, before each House of Parliament, while it is in session; for a total period of 30 days which may be comprised of one session or in two or more succeeding sessions, and if; before the expiry of the session directly following the session or the succeeding sessions aforesaid; both Houses agree in doing any modification in the Scheme or both Houses agree that the Scheme should not be framed; the Scheme shall hereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such change or annulment shall be without prejudice to the validity of anything previously done under that Scheme.

You can take the help of tax professionals or the help of Public Relations Officer [PRO] in the local office of the Income-tax Department. You may also take assistance from Tax Return Preparers [TRPs]. You can locate your nearest TRP at

Section 139(C)-Power of Board to Dispense with Furnishing Documents, etc. with Return

The Board may make rules providing for a class or classes of persons; who may not be obligated to furnish documents, statements, certificates, receipts, reports of audit or any other documents; which are otherwise under any other provisions of this Act, except section 139(D); required to be provided, along with the return but on demand to be furnished before the Assessing Officer.

Any rule made under the provision of section 139(9) as it stood directly before its elimination by the Finance Act, 2007 shall be considered to have been made under the provisions of this section.

Section 139(D)-Filing of Return in Electronic Form

The Board may make rules providing for;

  • the class or classes of persons who shall be obligated to provide the return in electronic form;
  • the form & the manner in which the return in electronic form may be furnished;
  • documents, statements, receipts, certificates or audited reports which may not be provided along with the return in electronic form but shall be furnished before the Assessing Officer on demand;
  • the computer resource or the electronic record to which the return in electronic form may be transmitted.

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