4. Enrollment, training and certification to persons to act as Service Tax Return Preparers. - (1) For the purpose of enrolment, training and certification to a person to act as Service Tax Return Preparer the Partner Organization shall invite applications from-

(a) any person who has been issued Tax Return Preparer Certificate under the Tax Return Prepare Scheme Scheme, 2006, framed under sub-section (1) of section 139B of the Income-tax Act, 1961 (43 of 1961); or

(b) any other Indian citizen having educational qualification referred to in paragraph 3 and desires to act as Service Tax Return Preparer:

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(2) [********] 2

(3) The person applying to act as Service Tax Return Preparer shall indicate in the application form the preferences for centres where at training may be imparted to him;

(4) The Partner Organisation shall, in accordance with the criteria and conditions laid down by the Resource Centre with the prior approval of the Board, carry out the screening of the applications so received and select the persons to appear in a test for their enrollment;

(5) The Partner Organisation shall carry out a test, if required, for enrollment of persons who have been selected on screening;

(6) The Partner Organisation shall enroll the persons who qualify for enrollment separately for each centre;

(7) The Partner Organisation shall train the persons so enrolled in accordance with the curriculum provided by the Resource Centre;

(8) The Partner Organisation shall, after completion of training, conduct an examination of the enrolled persons in accordance with the procedure as laid down by the Resource Centre;

(9) The Partner Organisation shall issue a Service Tax Return Preparer Certificate and a unique identification number to the persons who are declared as successful in the examination so conducted;