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Customs_Act,_1962

Section / Rule Number Content


1. Short title, commencement and application.
2. Definitions
3. Educational qualification for ServiceTax Return Preparers
4. Enrollment, training and certification to persons to act as Service Tax Return Preparers.
5. Preparation of and furnishing the service tax return by the Service Tax Return Preparer.
6. Duties and obligations of assessee
7. Duties and obligations of the Service Tax Return Preparer.
8. Selection and responsibilities of the Partner Organisation
9. Incentive to Service Tax Return Preparers.
10. Maintenance of particulars relating to Service Tax Return Preparer
11. Withdrawal of certificate given to the Service Tax Return Preparer.-
12. Responsibilities and functions of the Resource Centre.