Section 139B — Scheme for Submission of Returns through Tax Return Preparers
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Live but dormant in practice. Inserted by the Finance Act, 2006. Enables the Board to frame a Tax Return Preparer (TRP) Scheme under which authorised preparers may prepare and furnish returns for specified classes of persons.
FA 2026: No amendment by the Finance Act, 2026.
Subordinate scheme: The Tax Return Preparer Scheme, 2006 (as amended) is the operative instrument.
A. SECTION COMMENTARY
Section 139B is an enabling, machinery provision. It authorises the Central Board of Direct Taxes to notify a scheme for the training and authorisation of Tax Return Preparers to assist specified (typically small and non-corporate) taxpayers in preparing and filing returns, and to provide for their remuneration and the manner of their functioning. It expressly excludes companies and persons whose accounts are required to be audited under section 44AB or any other law from using a TRP.
The provision is administrative and confers no substantive tax liability or relief; its content is supplied by the Tax Return Preparer Scheme, 2006. It has not been the subject of merits litigation.
B. STATUTORY POSITION (verbatim text)
Reproduced from the local Act (base text to the Finance Act, 2025).
139B. (1) For the purpose of enabling any specified class or classes of persons in preparing and 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 furnish their returns of income through a Tax Return Preparer authorised to act as such under the Scheme.
(2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner as may be specified in the Scheme framed under this section and affix his signature on such return.
(3) For the purposes of this section,—
(a) "Tax Return Preparer" means any individual, not being a person referred 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 of persons", who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section;
(b) "specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.
(4) The Scheme framed by the Board under this section may provide for the following, namely:—
(a) the manner in which and the period for which the Tax Return Preparers shall be authorised under sub-section (3);
(b) the educational and 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;
(c) the code of conduct for the Tax Return Preparers;
(d) the duties and obligations of the Tax Return Preparers;
(e) the circumstances under which the authorisation given to a Tax Return Preparer may be withdrawn;
(f) any other matter which is required to be, or may be, specified by the Scheme for the purposes of this section.
(5) 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 thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the Scheme or both Houses agree that the Scheme should not be framed, the Scheme shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Scheme. Power of Board to dispense with furnishing documents, etc., with return.
C. AUTHORITIES
Candour rule: there is no direct judicial authority construing section 139B. The provision operates through the Tax Return Preparer Scheme, 2006. The governing instruments are noted below.
Nature: Scheme notified under section 139B prescribing eligibility, training, authorisation, functions and remuneration of Tax Return Preparers; it defines the classes of persons who may use a TRP and excludes audit-cases and companies.
Candour note: No reported Supreme Court or High Court decision construes section 139B on the merits. Disputes, if any, are administrative and governed by the Scheme. The section is reproduced for completeness of the Chapter XIV treatise; the user has directed that no section be skipped.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
Section 139B — Scheme for Submission of Returns through Tax Return Preparers
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Live but dormant in practice. Inserted by the Finance Act, 2006. Enables the Board to frame a Tax Return Preparer (TRP) Scheme under which authorised preparers may prepare and furnish returns for specified classes of persons.
FA 2026: No amendment by the Finance Act, 2026.
Subordinate scheme: The Tax Return Preparer Scheme, 2006 (as amended) is the operative instrument.
A. SECTION COMMENTARY
Section 139B is an enabling, machinery provision. It authorises the Central Board of Direct Taxes to notify a scheme for the training and authorisation of Tax Return Preparers to assist specified (typically small and non-corporate) taxpayers in preparing and filing returns, and to provide for their remuneration and the manner of their functioning. It expressly excludes companies and persons whose accounts are required to be audited under section 44AB or any other law from using a TRP.
The provision is administrative and confers no substantive tax liability or relief; its content is supplied by the Tax Return Preparer Scheme, 2006. It has not been the subject of merits litigation.
B. STATUTORY POSITION (verbatim text)
Reproduced from the local Act (base text to the Finance Act, 2025).
139B. (1) For the purpose of enabling any specified class or classes of persons in preparing and 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 furnish their returns of income through a Tax Return Preparer authorised to act as such under the Scheme.
(2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner as may be specified in the Scheme framed under this section and affix his signature on such return.
(3) For the purposes of this section,—
(a) "Tax Return Preparer" means any individual, not being a person referred 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 of persons", who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section;
(b) "specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.
(4) The Scheme framed by the Board under this section may provide for the following, namely:—
(a) the manner in which and the period for which the Tax Return Preparers shall be authorised under sub-section (3);
(b) the educational and 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;
(c) the code of conduct for the Tax Return Preparers;
(d) the duties and obligations of the Tax Return Preparers;
(e) the circumstances under which the authorisation given to a Tax Return Preparer may be withdrawn;
(f) any other matter which is required to be, or may be, specified by the Scheme for the purposes of this section.
(5) 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 thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the Scheme or both Houses agree that the Scheme should not be framed, the Scheme shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Scheme. Power of Board to dispense with furnishing documents, etc., with return.
C. AUTHORITIES
Candour rule: there is no direct judicial authority construing section 139B. The provision operates through the Tax Return Preparer Scheme, 2006. The governing instruments are noted below.
1. Governing instrument and approach
Tax Return Preparer Scheme, 2006 (CBDT) — operative instrument
Nature: Scheme notified under section 139B prescribing eligibility, training, authorisation, functions and remuneration of Tax Return Preparers; it defines the classes of persons who may use a TRP and excludes audit-cases and companies.
Candour note: No reported Supreme Court or High Court decision construes section 139B on the merits. Disputes, if any, are administrative and governed by the Scheme. The section is reproduced for completeness of the Chapter XIV treatise; the user has directed that no section be skipped.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.