Tax Return Preparers
Section 34
Bill
RETURNS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
34. Tax Return Preparers
\n(1) The appropriate Government may, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, manner of removal and such other conditions as may be relevant for their functioning as a Tax Return Preparer.
\n(2) A registered taxable person may, in the manner prescribed, authorise an<\/p>\n
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