- It is very difficult for Ordinary Person to File ITR.
- Assessee has the option to File I.T.R with the help of TRP.(Tax return preparer)
- These are special agents authorized by the government, who are trained for filing of return
- T.R.P. can File I.T.R. only of Non Audit Cases.
- Following Person cannot become T.R.P.
(b) Lawyer (legal practitioner)
(c) Any Officer of a Schedule Bank where Assessee has Current Account.