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Rule 12A of Income Tax Rules 1962: Preparation Of Return By Authorised Representative

Rule 12A : Preparation of return by authorised representative
(Chapter: III - Assessment Procedure)

Every authorised representative of an assessee, being an authorised representative specified in clause (iii) or clause (iv) or clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288, who has prepared the return of income furnished by the assessee shall, either before making an appearance before the Assessing Officer having jurisdiction to assess that assessee, or immediately after making such appearance, furnish to that officer—

(a) particulars of accounts, statements or other documents supplied to him by the assessee for the preparation of the return of income; and

(b) where the authorised representative has for the purpose of preparation of the return of income carried out any examination of such accounts, statements or documents, a report on the scope and results of such examination.

Extra Notes for Readers:

- Rule 12A was introduced by the Income Tax ( Amendment) Rules, 1962

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.