Who is an eligible person to file a return through a Tax Return Preparer (TRP) under section 139B of the Income-tax Act, 1961? Also, specify the…

Any person, being an individual or a Hindu undivided family is an eligible person who can file their return through a Tax Return Preparer (TRP). However, the following eligible person (an individual or a HUF) cannot furnish a return of income for an assessment year through a Tax Return Preparer: (i) who is carrying out business or profession during the previous year and accounts of the business or profession for that previous year are required to be audited under section 44AB or under any other law for the time being in force; or (ii) who is not a resident in India during the previous year. An eligible person cannot furnish a revised return of income for any assessment year through a Tax Return Preparer unless he has furnished the original return of income for that assessment year through such or any other Tax Return Preparer.