Section 264
Section 264: scheme for submission of returns through tax return preparers
Section 264 lets the Board set up a notified scheme under which certain taxpayers can get help preparing and filing their income-tax returns through an authorised "tax return preparer," as an alternative filing route alongside the standard process under Section 263.
The scheme
The Board may notify a scheme for furnishing returns of income through a tax return preparer, which may enable specified classes of persons to prepare and furnish returns through a tax return preparer authorised under the scheme. This can be made available irrespective of the provisions of Section 263.
Who is a 'tax return preparer'
A tax return preparer is any individual - other than a person referred to in Section 515(3)(a)(ii), or an employee of the specified class of persons - who has been authorised to act as such under the notified scheme.
"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 63 or any other law, who is required to file a return of income under the Act.
Notification procedure
Every notification for a scheme under this section must be issued as per Section 534 of the Act.
Frequently asked questions
Can a company use a tax return preparer under Section 264?
No - the definition of "specified class or classes of persons" specifically excludes a company, and also excludes a person whose accounts must be audited under Section 63 or any other law.
Who can act as a tax return preparer?
Any individual authorised under the Board's notified scheme, other than a person referred to in Section 515(3)(a)(ii) or an employee of the specified class of persons filing the return.
Related sections
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Get help filing your income-tax returnLast updated 9 September 2026